Data for the two departments of Kimble & Pierce Company for June of the current fiscal year are as follows: Drawing Department Winding Department Work in process, June 1 10,000 units, 38% completed 4,000 units, 35% completed Completed and transferred to next processing department during June 60,000 units 60,500 units Work in process, June 30 11,500 units, 70% completed 3,500 units, 60% 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 June for the Drawing Department. If an amount is zero, enter in "0".

Direct material equivalent units = 60,000

Conversion equivalent units = 61,200

Explanation:

The direct materials and conversion equivalent units of production is shown below:-

                                         Winding Department

                       Whole Units   Direct Materials  Conversion

                                                    Equivalent unit  Equivalent units

Starting Inventory            4000                 0                         2,600

in process (a)                                                            (4,000 × 65%)

June Started and            56,500           56,500                56,500

completed (b)             (60,500-4,000)

Transferred to                60,500               56,500              59,100

finished goods (a+b)

Ending Inventory           3,500             3,500                    2,100

in process                                                                  (3,500 × 60%)

Total                             64,000              60,000                 61,200

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