Question

Drawing Department Winding Department Work in process, November 1 8,100 units, 35% completed 2,800 units, 85% completed Completed and transferred to next processing department during November 111,000 units 110,000 units Work in process, November 30 6,200 units, 50% completed 3,800 units, 30% 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".

Answer 1

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