1. Equivalent Units of Production

   Units of production data for the two departments of Continental Cable and Wire Company for November of the current fiscal year are as follows:

   	Drawing Department	Winding Department
   Work in process, November 1	5,300 units, 40% completed	2,600 units, 85% completed
   Completed and transferred to next processing department during November	72,600 units	71,700 units
   Work in process, November 30	4,000 units, 50% completed	3,500 units, 20% completed

   a. If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units of production for November for the Drawing Department. If an amount is zero, enter in "0".

   Drawing Department Direct Materials and Conversion Equivalent Units of Production For November

   	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
   Inventory in process, November 1	fill in the blank 8dbe0bf7d06df99_1	fill in the blank 8dbe0bf7d06df99_2	fill in the blank 8dbe0bf7d06df99_3
   Started and completed in November	fill in the blank 8dbe0bf7d06df99_4	fill in the blank 8dbe0bf7d06df99_5	fill in the blank 8dbe0bf7d06df99_6
   Transferred to Winding Department in November	fill in the blank 8dbe0bf7d06df99_7	fill in the blank 8dbe0bf7d06df99_8	fill in the blank 8dbe0bf7d06df99_9
   Inventory in process, November 30	fill in the blank 8dbe0bf7d06df99_10	fill in the blank 8dbe0bf7d06df99_11	fill in the blank 8dbe0bf7d06df99_12
   Total	fill in the blank 8dbe0bf7d06df99_13	fill in the blank 8dbe0bf7d06df99_14	fill in the blank 8dbe0bf7d06df99_15

   b. If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units of production for November for the Winding Department. If an amount is zero, enter in "0".

   Winding Department Direct Materials and Conversion Equivalent Units of Production For November

   	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
   Inventory in process, November 1	fill in the blank 5eec70075029ff3_1	fill in the blank 5eec70075029ff3_2	fill in the blank 5eec70075029ff3_3
   Started and completed in November	fill in the blank 5eec70075029ff3_4	fill in the blank 5eec70075029ff3_5	fill in the blank 5eec70075029ff3_6
   Transferred to finished goods in November	fill in the blank 5eec70075029ff3_7	fill in the blank 5eec70075029ff3_8	fill in the blank 5eec70075029ff3_9
   Inventory in process, November 30	fill in the blank 5eec70075029ff3_10	fill in the blank 5eec70075029ff3_11	fill in the blank 5eec70075029ff3_12
   Total	fill in the blank 5eec70075029ff3_13	fill in the blank 5eec70075029ff3_14	fill in the blank 5eec70075029ff3_15

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