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".

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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:

  Drawing Department Winding Department
Work in process, June 1 10,000 units, 38% completed 4,000 units, 35% completed
Completed and transferred to next
   processing department during June
60,000 units 60,500 units
Work in process, June 30 11,500 units, 70% completed 3,500 units, 60% 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".

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 4661f10fcff7fec_1 fill in the blank 4661f10fcff7fec_2 fill in the blank 4661f10fcff7fec_3
Started and completed in June fill in the blank 4661f10fcff7fec_4 fill in the blank 4661f10fcff7fec_5 fill in the blank 4661f10fcff7fec_6
Transferred to Winding Department in June fill in the blank 4661f10fcff7fec_7 fill in the blank 4661f10fcff7fec_8 fill in the blank 4661f10fcff7fec_9
Inventory in process, June 30 fill in the blank 4661f10fcff7fec_10 fill in the blank 4661f10fcff7fec_11 fill in the blank 4661f10fcff7fec_12
Total fill in the blank 4661f10fcff7fec_13 fill in the blank 4661f10fcff7fec_14 fill in the blank 4661f10fcff7fec_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 741492fcbfdafca_1 fill in the blank 741492fcbfdafca_2 fill in the blank 741492fcbfdafca_3
Started and completed in June fill in the blank 741492fcbfdafca_4 fill in the blank 741492fcbfdafca_5 fill in the blank 741492fcbfdafca_6
Transferred to finished goods in June fill in the blank 741492fcbfdafca_7 fill in the blank 741492fcbfdafca_8 fill in the blank 741492fcbfdafca_9
Inventory in process, June 30 fill in the blank 741492fcbfdafca_10 fill in the blank 741492fcbfdafca_11 fill in the blank 741492fcbfdafca_12
Total fill in the blank 741492fcbfdafca_13 fill in the blank 741492fcbfdafca_14 fill in the blank 741492fcbfdafca_15
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