Answer:
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
