Consider the following data for November 2014 from Ashworth 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. Ashworth Manufacturing Company use weighted-average method of process costing. (Click the icon to view the data.) (Click the icon to view the equivalent unit computation) Requirement 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 inventory. Begin by summarizing the total costs to account for. Total costs to account for