18-21 Weighted-average method, spoilage, equivalent units. (CMA, adapted) Consider the following data for November 2017 from MacLean 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 value. MacLean Manufacturing Company uses the weighted-average method of process costing Physical Units (Pennants) 1,350 Direct Materials S 966 Conversion Costs Work in process, November 1 Started in November 2017 Good units completed and transferred 8,800 out during November 2017 Normal spoilage Abnormal spoilage Work in process, November 30b Total costs added during November 2017 80 50 1,700 $10,302 $30,055 "Degree of completion: direct materials, 100%; conversion costs, 45%. "Degree of completion: direct materials, 100%; conversion costs, 35%. Compute equivalent units for direct materials and conversion costs. Show physical units in the first column of your schedule Weighted-average method, assigning costs For the data in Exercise 18-21, summarize the total costs to account for, calculate the cost per equivalent unit for direct materials and conversion costs; and assign costs to units completed and transferred out (in cluding normal spoilage), to abnormal spoilage, and to units in ending work-in-process inventory FIFO method, spoilage, equivalent units. Refer to the information in Exercise 18-21. Suppose MacLean Manufacturing Company uses the FIFO method of process costing instead of the weighted average method Compute equivalent units for direct materials and conversion costs. Show physical units in the first column of your schedule FIFO method, assigning costs For the data in Exercise 18-21, use the FIFO method to summarize the total costs to account for; calculate the cost per equivalent unit for direct materials and conversion costs; and assign costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process