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 7,800 units, 40 completed 1,900 units, 65 completed Completed and transferred to next processing department during November 106,900 units 106,200 units Work in process, November 30 5,900 units, 75 completed 2,600 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 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 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 , 8,400 units, 2 5 completed 16,464 31 Direct materials, 151,200 units 257,040 273,504 31 Direct labor 68,300 341,804 31 Factory overhead 38,422 380,226 31 Goods finished, 153,300 units 367,752 12,474 31 Bal units, 2 5 completed 12,474 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 $ b Assuming that the direct materials cost is the same for February and March, did the conversion cost per equivalent unit increase, decrease, or remain the same in March Equivalent Units of Production and Related Costs The charges to Work in ProcessAssembly Department for a period, together with information concerning production, are as follows All direct materials are placed in process at the beginning of production Work in Process Assembly Department Bal , 8,000 units, 30 completed 21,280 To Finished Goods, 184,000 units Direct materials, 188,000 units $1 7 319,600 Direct labor 457,800 Factory overhead 178,000 Bal units, 45 completed Determine the following a The number of units in work in process inventory at the end of the period units b Equivalent units of production for direct materials and conversion If an amount is zero or a blank, enter in 0 Work in Process Assembly Department Equivalent Units of Production for Direct Materials and Conversion Costs Whole Units Equivalent Units Direct Materials Equivalent Units Conversion Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total units c Costs per equivalent unit for direct materials and conversion If required, round your answers to the nearest cent Costs Per Equivalent Unit Direct Materials $ Conversion $ d Cost of the units started and completed during the period $ Equivalent Units of Production Average Cost Method Units of production data for the two departments of Atlantic Cable and Wire Company for July of the current fiscal year are as follows Drawing Department Winding Department Work in process, July 1 2,050 units, 60 completed 650 units, 30 completed Completed and transferred to next processing department during July 32,800 units 32,000 units Work in process, July 31 1,500 units, 55 completed 1,000 units, 25 completed Each department uses the average cost method a Determine the number of whole units to be accounted for and to be assigned costs and the equivalent units of production for the Drawing Department Whole units units Equivalent units of production units b Determine the number of whole units to be accounted for and to be assigned costs and the equivalent units of production for the Winding Department Whole units units Equivalent units of production units

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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

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	7,800 units, 40% completed	1,900 units, 65% completed
Completed and transferred to next processing department during November	106,900 units	106,200 units
Work in process, November 30	5,900 units, 75% completed	2,600 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
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

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
Date		Item	Debit	Credit	Debit	Credit
Mar.	1	Bal., 8,400 units, 2/5 completed			16,464
	31	Direct materials, 151,200 units	257,040		273,504
	31	Direct labor	68,300		341,804
	31	Factory overhead	38,422		380,226
	31	Goods finished, 153,300 units		367,752	12,474
	31	Bal. ? units, 2/5 completed			12,474

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.	$

b. Assuming that the direct materials cost is the same for February and March, did the conversion cost per equivalent unit increase, decrease, or remain the same in March?

Equivalent Units of Production and Related Costs

The charges to Work in ProcessAssembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production.

Work in Process-Assembly Department
Bal., 8,000 units, 30% completed	21,280	To Finished Goods, 184,000 units	?
Direct materials, 188,000 units @ $1.7	319,600
Direct labor	457,800
Factory overhead	178,000
Bal. ? units, 45% completed	?

Determine the following:

a. The number of units in work in process inventory at the end of the period. units

b. Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in "0".

Work in Process-Assembly Department
Equivalent Units of Production for Direct Materials and Conversion Costs

	Whole Units	Equivalent Units Direct Materials	Equivalent Units Conversion
Inventory in process, beginning
Started and completed
Transferred to finished goods
Inventory in process, ending
Total units

c. Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent.

	Costs Per Equivalent Unit
Direct Materials	$
Conversion	$

d. Cost of the units started and completed during the period. $

Equivalent Units of Production: Average Cost Method

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

	Drawing Department	Winding Department
Work in process, July 1	2,050 units, 60% completed	650 units, 30% completed
Completed and transferred to next processing department during July	32,800 units	32,000 units
Work in process, July 31	1,500 units, 55% completed	1,000 units, 25% completed

Each department uses the average cost method.

a. Determine the number of whole units to be accounted for and to be assigned costs and the equivalent units of production for the Drawing Department.

Whole units	units
Equivalent units of production	units

b. Determine the number of whole units to be accounted for and to be assigned costs and the equivalent units of production for the Winding Department.