1. 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	7,100 units, 30% completed	3,200 units, 70% completed
   Completed and transferred to next processing department during November	97,300 units	96,100 units
   Work in process, November 30	5,400 units, 65% completed	4,400 units, 10% 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

   Feedback

   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