Equivalent Units of Production
Data for the two departments of Gurley Industries for September of the current fiscal year are as follows:
Drawing Department
Winding Department
Work in process, September 1
5,400 units, 55% completed
3,600 units, 75% completed
Completed and transferred to next
processing department during September
74,000 units
72,700 units
Work in process, September 30
4,100 units, 75% completed
4,900 units, 20% 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 September for the Drawing Department. If an amount is zero, enter in "0".
Drawing Department
Direct Materials and Conversion Equivalent Units of Production
For September
Line Item Description
Whole Units
Direct Materials
Equivalent Units
Conversion
Equivalent Units
Inventory in process, September 1
Started and completed in September
Transferred to Winding Department in September
Inventory in process, September 30
Total
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 September for the Winding Department. If an amount is zero, enter in "0".
Winding Department
Direct Materials and Conversion Equivalent Units of Production
For September
Line Item Description
Whole Units
Direct Materials
Equivalent Units
Conversion
Equivalent Units
Inventory in process, September 1
Started and completed in September
Transferred to finished goods in September
Inventory in process, September 30
Total