Consider the following data for November 2015 from Grey Manufacturing Company, which makes silk pennants and uses a process costing system. All direct materials are added at the beginning of the process, and conversion costs are added evenly during the process. Spoilage is detected upon inspection at the completion of the process. Spoiled units are disposed of at zero net disposal price. Grey Manufacturing Company uses the weighted average method of process costing.

Required
Compute the equivalent units of work done in the current period for direct materials and conversion costs. Show physical units in the first column of your schedule.

Physical Units Direct Conversion (pennants) Materials Costs Work-in-process, November 1 Started during November 2015 Good units completed and transferred out 1,000 S 1,423 1,110 during November 2015 Normal spoilage Abnormal spoilage Work-in-process, November 30t Total costs added during November 2015 "Degree of completion: direct materials, 100%; conversion costs, 50%. tDegree of completion: direct materials, 100%; conversion costs, 30%. 9,000 100 50 2,000 S12,180 S27,750