Consider the following data for November 2014 from Gray 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. Direct Material Conversion Costs 1,000 units of work in process on Nov. 1* $ 1,423 $1,110 10,150 units Started and 9,000 units Completed in May 2009, 100 Normal spoilage and 50 Abnormal spoilage units, and 2,000 units of work in process on Nov. 300 Total costs added during the month ----- $12,180 $27,750 "Degree of completion: direct materials, 100%; conversion costs, 40%. "Degree of completion: direct materials, 100%, conversion costs, 30%. EQUS. Assume that Gray uses the FIFO method of process costing. Required: Q13. Compute equivalent units for direct materials _and conversion costs Q14. the cost per equivalent unit for direct materials $ and conversion costs $ Q15..Assign costs to: in total, Those units completed (including normal spoilage) $_ Abnormal spoilage $_ in total., and Units in ending work-in-process inventory $ in total