Units of production data for the two departments of Pacific Cable and Wire Company for November of the current fiscal year are as follows: Drawing Department Winding Department
Work in process, November 1 5,000 units, 40% completed 3,200 units, 80% completed
Completed and transferred to next
processing department during November 95,000 units 95,100 units
Work in process, November 30 6,200 units, 60% completed 3,100 units, 15% completed

Required:
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.

Answer and Explanation:

The computation of the equivalent units for direct material and conversion is shown below:

Particulars                         Total units         Direct materials          Conversion

Inventory in process,

November 1                          5000                0                                 3000

Started and

completed in November       90000           90000                     90000

Transferred to Winding

Department in November     95000             90000                     93000

Inventory in process,

November 30                        6200                 6200                       3720

Total                                      101200               96200                   96720

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