Equivalent Units of Production

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

	Drawing Department	Winding Department
Work in process, November 1	7,200 units, 50% completed	2,300 units, 75% completed
Completed and transferred to next processing department during November	98,600 units	97,800 units
Work in process, November 30	5,500 units, 55% completed	3,100 units, 25% 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 box does not require an entry, leave it blank.

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 8115effdbfd307c_1	fill in the blank 8115effdbfd307c_2	fill in the blank 8115effdbfd307c_3
Started and completed in November	fill in the blank 8115effdbfd307c_4	fill in the blank 8115effdbfd307c_5	fill in the blank 8115effdbfd307c_6
Transferred to Winding Department in November	fill in the blank 8115effdbfd307c_7	fill in the blank 8115effdbfd307c_8	fill in the blank 8115effdbfd307c_9
Inventory in process, November 30	fill in the blank 8115effdbfd307c_10	fill in the blank 8115effdbfd307c_11	fill in the blank 8115effdbfd307c_12
Total	fill in the blank 8115effdbfd307c_13	fill in the blank 8115effdbfd307c_14	fill in the blank 8115effdbfd307c_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 box does not require an entry, leave it blank.

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 3e054206102afbe_1	fill in the blank 3e054206102afbe_2	fill in the blank 3e054206102afbe_3
Started and completed in November	fill in the blank 3e054206102afbe_4	fill in the blank 3e054206102afbe_5	fill in the blank 3e054206102afbe_6
Transferred to finished goods in November	fill in the blank 3e054206102afbe_7	fill in the blank 3e054206102afbe_8	fill in the blank 3e054206102afbe_9
Inventory in process, November 30	fill in the blank 3e054206102afbe_10	fill in the blank 3e054206102afbe_11	fill in the blank 3e054206102afbe_12
Total	fill in the blank 3e054206102afbe_13	fill in the blank 3e054206102afbe_14	fill in the blank 3e054206102afbe_15