Equivalent Units of Production

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

	Drawing Department	Winding Department
Work in process, November 1	7,400 units, 45% completed	3,700 units, 65% completed
Completed and transferred to next processing department during November	101,400 units	100,100 units
Work in process, November 30	5,600 units, 75% completed	5,000 units, 30% 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
Started and completed in November
Transferred to Winding Department in November
Inventory in process, November 30
Total

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

Started and completed in November

Transferred to finished goods in November

Inventory in process, November 30

Total

2.

Costs per Equivalent Unit

The following information concerns production in the Baking Department for March. All direct materials are placed in process at the beginning of production.

ACCOUNT Work in ProcessBaking Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
Mar.	1	Bal., 7,500 units, 4/5 completed					13,050
	31	Direct materials, 135,000 units	175,500				188,550
	31	Direct labor	51,540				240,090
	31	Factory overhead	28,992				269,082
	31	Goods finished, 136,800 units			259,620		9,462
	31	Bal. ? units, 3/5 completed					9,462

a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent.

1. Direct materials cost per equivalent unit.	$
2. Conversion cost per equivalent unit.	$
3. Cost of the beginning work in process completed during March.	$
4. Cost of units started and completed during March.	$
5. Cost of the ending work in process.	$