Equivalent Units of Production

Data for the two departments of Kimble & Pierce Company for June of the current fiscal year are as follows:

  Drawing Department Winding Department

Work in process, June 1 5,200 units, 30% completed 1,500 units, 70% completed

Completed and transferred to next

   processing department during June 71,200 units 70,700 units

Work in process, June 30 4,000 units, 55% completed 2,000 units, 20% completed

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

Question Content Area

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 7f49cb03dfabf99_1 

fill in the blank 7f49cb03dfabf99_2 

fill in the blank 7f49cb03dfabf99_3 

 

Started and completed in June fill in the blank 7f49cb03dfabf99_4 

fill in the blank 7f49cb03dfabf99_5 

fill in the blank 7f49cb03dfabf99_6 

 

Transferred to Winding Department in June fill in the blank 7f49cb03dfabf99_7 

fill in the blank 7f49cb03dfabf99_8 

fill in the blank 7f49cb03dfabf99_9 

 

Inventory in process, June 30 fill in the blank 7f49cb03dfabf99_10 

fill in the blank 7f49cb03dfabf99_11 

fill in the blank 7f49cb03dfabf99_12 

 

Total fill in the blank 7f49cb03dfabf99_13 

fill in the blank 7f49cb03dfabf99_14 

fill in the blank 7f49cb03dfabf99_15 

 

Question Content Area

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 1748530ad059fdb_1 

fill in the blank 1748530ad059fdb_2 

fill in the blank 1748530ad059fdb_3 

 

Started and completed in June fill in the blank 1748530ad059fdb_4 

fill in the blank 1748530ad059fdb_5 

fill in the blank 1748530ad059fdb_6 

 

Transferred to finished goods in June fill in the blank 1748530ad059fdb_7 

fill in the blank 1748530ad059fdb_8 

fill in the blank 1748530ad059fdb_9 

 

Inventory in process, June 30 fill in the blank 1748530ad059fdb_10 

fill in the blank 1748530ad059fdb_11 

fill in the blank 1748530ad059fdb_12 

 

Total fill in the blank 1748530ad059fdb_13 

fill in the blank 1748530ad059fdb_14 

fill in the blank 1748530ad059fdb_15