3 Process Costing n, nt its EX 3-6 Equivalent units of production Obj. 2 Data for the two departments of Gurley Industries for September of the current fiscal year are as follows: Work in process, June 1 Completed and transferred to next processing department during June Work in process, June 30 Drawing Department 40,000 units, 38% completed 600,000 units 52,000 units, 70% completed Winding Department 12,000 units, 35% completed 591,000 units 21,000 units, 60% completed Production begins in the Drawing Department and finishes in the Winding Department. If all direct materials are placed in process at the beginning of production, determine the direct materi- als and conversion equivalent units of production for September for (a) the Drawing Department and (b) the Winding Department.

EX 3-6 Equivalent units of production Obj. 2 Data for the two departments of Gurley Industries for September of the current fiscal year are as follows: Production begins in the Drawing Department and finishes in the Winding Department. 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 (a) the Drawing Department and (b) the Winding Department