Answer and Explanation:
The computation of the direct material and conversion equivalent units of production is presented below
Equivalent units
Particulars Total units Direct materials Conversion
Inventory in process, November 1 8,100 0 5,265
(8,100 units × 65%)
Add: Started and completed in November 102,900 102,900 102,900
Transferred to Winding Department in November 111,000 102,900 108,165
Inventory in process, November 30 6200 6200 3,100
Total 117,200 109,100 111,265
We simply added the transferred units to the ending work in process