Equivalent Units of Production: Weighted average 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	500 units, 50% completed	350 units, 30% completed
Completed and transferred to next processing department during July	11,400 units	10,950 units
Work in process, July 31	700 units, 55% completed	800 units, 25% completed

Each department uses the Weighted average method. For each department, assume that direct materials are placed in process during production.

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