Data for the two departments of Gurley Industries for September of the current fiscal year are as follows:
Drawing Department Winding Department
Work in process, September 1 7,000 units, 50% completed 3,900 units,65% completed
Completed and transferred to next
processing department during September 95,900 units 94,500 units Work in process, September 30 5,300 units, 70% completed 5,300units,25%completed
Production begins in the Drawing Department and finishes in the Winding Department.
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 September for the Drawing Department. If an amount is zero, enter in "0".
Drawing Department
Direct Materials and Conversion Equivalent Units of Production for September
Line Item Description Whole Units Direct Materials Conversion
Equivalent Units Equivalent Units
Inventory in process, September 1
Started and completed in September
Transferred to Winding Department in September
Inventory in process, September 30
Total
b. 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 the Winding Department. If an amount is zero, enter in "0".
Winding Department
Direct Materials and Conversion Equivalent Units of Production for September
Line Item Description Whole Units Direct Materials Conversion
Equivalent Units Equivalent Units
Inventory in process, September 1
Started and completed in September
Transferred to finished goods in September
Inventory in process, September 30
Total