Drawing Department Winding Department Work in process, November 1 8,100 units, 35% completed 2,800 units, 85% completed Completed and transferred to next processing department during November 111,000 units 110,000 units Work in process, November 30 6,200 units, 50% completed 3,800 units, 30% completed 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 November for the Drawing Department. If an amount is zero, enter in "0".

Answer and Explanation:

The computation of the direct material and conversion equivalent units of production is presented below

                                   Equivalent units

Particulars                                  Total units   Direct materials    Conversion

Inventory in process, November 1 8,100          0                      5,265

                                                                                                (8,100 units × 65%)

Add: Started and completed in November102,900102,900              102,900

Transferred to Winding Department in November111,000102,900108,165

Inventory in process, November 306200       6200           3,100

Total                                            117,200            109,100        111,265

We simply added the transferred units to the ending work in process

the correct option is c

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