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 4,600 units, 20% completed 2,000 units, 80% completed

Completed and transferred to next processing department during November 63,000 units 62,300 units

Work in process, November 30 3,500 units, 75% completed 2,700 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