Textbook Problem

Equivalent units of production

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

If all direct materials arc placed in process at the beginning of production, determine the direct materials and conversion equivalent units of production for November for (A) the Drawing Department and (B) the Winding Department.