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v 2 . cengagenow.com Southern New Hampshire University - Online & On Ca . . . Home 2 - 1 Problem Set: Module Two -

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Equivalent Units of Production
Data for the two departments of Kimble & Pierce Company for June of the current fiscal year are as follows:
\table[[,Drawing Department,Winding Department],[\table[[Work in process, June 1]],5,900 units, 20% completed,3,300 units, 90% completed],[\table[[Completed and transferred to next],[processing department during June]],80,800 units,79,600 units],[Work in process, June 30,4,500 units, 60% completed,4,500 units, 20% completed]]
Production begins in the Drawing Department and finishes in the Winding Department. enter in "0".
Drawing Department
Direct Materials and Conversion Equivalent Units of Production
For June
\table[[Whole Units],[Inventory in process, June 1],[Started and completed in June],[Transferred to Winding Department in June],[Inventory in process, June 30],[Total]]
enter in "0".
Winding Department
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