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Problem - Equivalent units of production
Units of production data for the two departments of Atlantic Cable and Wire Company for June of the current fiscal year are as follows:
Drawing Department
Winding Department
Work in process, June 1
6,200 units, 40% completed
2,600 units, 70% completed
Completed and transferred to next processing department during June
82,000 units
81,600 units
Work in process, June 30
5,000 units, 55% completed
3,000 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 June for
(a) the Drawing Department and
(b) the Winding Department.
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