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Equivalent Units of Production

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

$\backslash$table$[[,$Drawing Department,Winding Department$],[$Work in process, November $1,8,400$ units, $35\%$ completed,$2,200$ units, $70\%$ completed$],[\backslash$table$[[$Completed and transferred to next$],[$processing department during November$]],115,100$ units,$114,300$ units$],[$Work in process, November $30,6,400$ units, $50\%$ completed,$3,000$ units, $15\%$ 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

Inventory in process, November $1$

Started and completed in November

Transferred to Winding Department in November

Inventory in process, November $30$

Total

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