Consider the following data for November 2015 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. Cranberry Manufacturing Company uses the weighted average method of process costing. (Click the icon to view the data.) (Click the icon to view the equivalent unit computation.) Required Summarize total costs to account for, calculate the cost per equivalent unit for direct materials and conversion costs, and assign total costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process. Data Table - X X Data Table - Equivalent Units Direct Materials $1,032 Conversion Costs $740 Direct Conversion Flow of Production Materials Costs Completed and transferred out during current period 8,900 Physical Units (pennants) Work in process, November 10 1,050 Started during November 2015 Good units completed and transferred out during November 2015 8,900 Normal spoilage 120 Abnormal spoilage Work in process, November 30" 1,800 Total costs added during November 2015 a Degree of completion: direct materials, 100%; conversion costs, 50%. bDegree of completion: direct materials, 100%; conversion costs, 15%. 8,900 120 120 Normal spoilage Abnormal spoilage 40 40 40 1,800 Work in process, ending 270 $12,000 $27,250 10,860 9,330 Work done to date Begin by summarizing the total costs to account for. Total Direct Conversion Production Costs Materials Costs Work in process, beginning 1050|| 1032|| 740 Costs added in current period 9810 10860 Total costs to account for Next, calculate cost per equivalent unit for direct materials and conversion costs. (Round your answers to the nearest cent.) Direct Conversion Materials Costs Costs incurred to date Divide by: Equivalent units of work done to date Cost per equivalent unit for work done to date Finally, assign total costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to un Finally, assign total costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process. (Round your answers to the nearest whole dollar.) Direct Conversion Total Production Costs Materials Costs Good units completed and transferred out | Cost before adding normal spoilage Normal spoilage Total cost of good units completed and transferred out Abnormal spoilage Work in process, ending Total costs accounted for