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	5,500 units, 30% completed	2,100 units, 90% completed
Completed and transferred to next processing department during November	75,400 units	74,600 units
Work in process, November 30	4,200 units, 65% completed	2,900 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 3726f3f90042fa2_1	fill in the blank 3726f3f90042fa2_2	fill in the blank 3726f3f90042fa2_3
Started and completed in November	fill in the blank 3726f3f90042fa2_4	fill in the blank 3726f3f90042fa2_5	fill in the blank 3726f3f90042fa2_6
Transferred to Winding Department in November	fill in the blank 3726f3f90042fa2_7	fill in the blank 3726f3f90042fa2_8	fill in the blank 3726f3f90042fa2_9
Inventory in process, November 30	fill in the blank 3726f3f90042fa2_10	fill in the blank 3726f3f90042fa2_11	fill in the blank 3726f3f90042fa2_12
Total	fill in the blank 3726f3f90042fa2_13	fill in the blank 3726f3f90042fa2_14	fill in the blank 3726f3f90042fa2_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 a41500054f8301d_1	fill in the blank a41500054f8301d_2	fill in the blank a41500054f8301d_3
Started and completed in November	fill in the blank a41500054f8301d_4	fill in the blank a41500054f8301d_5	fill in the blank a41500054f8301d_6
Transferred to finished goods in November	fill in the blank a41500054f8301d_7	fill in the blank a41500054f8301d_8	fill in the blank a41500054f8301d_9
Inventory in process, November 30	fill in the blank a41500054f8301d_10	fill in the blank a41500054f8301d_11	fill in the blank a41500054f8301d_12
Total	fill in the blank a41500054f8301d_13	fill in the blank a41500054f8301d_14	fill in the blank a41500054f8301d_15