27th Edition
WARREN + 5 others
ISBN: 9781337272094




27th Edition
WARREN + 5 others
ISBN: 9781337272094
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 deportment 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 are 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.


To determine

Process costs

It is a method of cost accounting, which is used where the production is continuous, and the product needs various processes to complete. This method is used to ascertain the cost of the product at each process or stage of production.

Equivalents units for production

The activity of a processing department in terms of fully completed units is known as equivalent units. It includes the completed units of direct materials and conversion cost of beginning work in process, units completed and transferred out, and ending work in process.

To Determine: The equivalents units of production of drawing department for the month of November.


Calculate equivalents units of production of drawing department for the month of November as shown below:

Figure (1)

Working notes:

Calculate percentage completed units for beginning inventory of conversion costs as shown below:

CompletedPercentage units forbegining inventory conversion costs) = 1 40%=60%

Calculate transferred to drawing department units as shown below:

Started and completed units =(Transferred out units beginning inventory units)=95,000units 


To determine
The equivalents units of production of winding department for the month of November.

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