Drawing Department Winding Department
Work in process, September 1 7,000 units, 40% completed 3,200 units, 80% completed
Completed and transferred to next
processing department during September 85,000 units 86,000 units
Work in process, September 30 5,800 units, 60% completed 2,200 units, 15% completed
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 (a) the Drawing Department and (b) the Winding Department.
Answer:
a. Drawing Department Whole
Units
Equivalent Units
Direct
Materials Conversion
Inventory in process, September 1
(40% completed) 7,000 0 4,200 1
Started and completed in September 78,000 2 78,000 78,000
Transferred to Winding Department in September 85,000 78,000 82,200
Inventory in process, September 30
(60% completed) 5,800 5,800 3,480 3
Total 90,800 83,800 85,680
1 7,000 units × (1 – 40%)
2 85,000 units – 7,000 units
3 5,800 units × 60%
b. Winding Department
Whole
Units
Equivalent Units
Direct
Materials Conversion
Inventory in process, September 1
(80% completed) 3,200 0 640 1
Started and completed in September 82,800 2 82,800 82,800
Transferred to finished goods in September 86,000 82,800 83,440
Inventory in process, September 30
(15% completed) 2,200 2,200 330 3
Total 88,200 85,000 83,770
1 3,200 units × (1 – 80%)
2 86,000 units – 3,200 units
3 2,200 units × 15%
Note: Of the 85,000 units transferred in from Drawing, 82,800 units were started and completed in Winding and 2,200 units are in Winding ending work in process.