Consider the following data for November 2014 from Cranberry 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. Cranbemy Manufacturing Company use o method of process costing instead of the weighted average method (Click the icon to view the data.) EE Click the icon to view the equivalent unit computation.) Requirement Summarize 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