Work in process, June 1	8,800 units, 45% completed	3,800 units, 90% completed
Completed and transferred to next processing department during June	120,600 units	119,200 units
Work in process, June 30	6,700 units, 85% completed	5,200 units, 15% completed

Production begins in the Drawing Department and finishes in the Winding Department.

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 June for the Drawing Department. If an amount is zero, enter in "0".

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 June for the Drawing Department. If an amount is zero, enter in "0".

Drawing Department
Direct Materials and Conversion Equivalent Units of Production
For June
	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, June 1	fill in the blank 0dbafa08dfa3fe0_1	fill in the blank 0dbafa08dfa3fe0_2	fill in the blank 0dbafa08dfa3fe0_3
Started and completed in June	fill in the blank 0dbafa08dfa3fe0_4	fill in the blank 0dbafa08dfa3fe0_5	fill in the blank 0dbafa08dfa3fe0_6
Transferred to Winding Department in June	fill in the blank 0dbafa08dfa3fe0_7	fill in the blank 0dbafa08dfa3fe0_8	fill in the blank 0dbafa08dfa3fe0_9
Inventory in process, June 30	fill in the blank 0dbafa08dfa3fe0_10	fill in the blank 0dbafa08dfa3fe0_11	fill in the blank 0dbafa08dfa3fe0_12
Total	fill in the blank 0dbafa08dfa3fe0_13	fill in the blank 0dbafa08dfa3fe0_14	fill in the blank 0dbafa08dfa3fe0_15

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 June for the Winding Department. If an amount is zero, enter in "0".

Winding Department
Direct Materials and Conversion Equivalent Units of Production
For June
	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in process, June 1	fill in the blank d0041e0cc00afe7_1	fill in the blank d0041e0cc00afe7_2	fill in the blank d0041e0cc00afe7_3
Started and completed in June	fill in the blank d0041e0cc00afe7_4	fill in the blank d0041e0cc00afe7_5	fill in the blank d0041e0cc00afe7_6
Transferred to finished goods in June	fill in the blank d0041e0cc00afe7_7	fill in the blank d0041e0cc00afe7_8	fill in the blank d0041e0cc00afe7_9
Inventory in process, June 30	fill in the blank d0041e0cc00afe7_10	fill in the blank d0041e0cc00afe7_11	fill in the blank d0041e0cc00afe7_12
Total	fill in the blank d0041e0cc00afe7_13	fill in the blank d0041e0cc00afe7_14	fill in the blank d0041e0cc00afe7_15

Feedback

When are the materials added to the units? How much more needs to be done to the beginning units with respect to conversion costs to complete the units? How much has been added to the units in ending work in process inventory with respect to materials and conversion?