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