Consider the following data for November 2017 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.

	Physical Units	Direct	Conversion
	(Pennants)	Materials	Costs

Work in process, November 1 Superscript aNovember 1a	1,100	$2,628	$1,171
Started November 2017	?
Good units completed and transferred out during November 2017	9,050
Normal spoilage	70
Abnormal spoilage	30
Work in process, November 30b	2,200
Total costs added during November 2017		$11,900	$29,750

Superscript aDegree

of completion: direct materials, 100%; conversion costs, 45%.

Superscript bbDegree of completion: direct materials, 100%; conversion costs, 10%

Requirement

Compute equivalent units for direct materials and conversion costs. Show physical units in the first column of your schedule.

Enter the physical units in first, then calculate the equivalent units.

	Physical
Flow of Production	Units
Work in process, beginning
Started during current period
To account for
Completed and transferred out during current period
Normal spoilage
Abnormal spoilage
Work in process, ending
Accounted for
Equivalent units of work done to date

Equivalent Units
Direct	Conversion
Materials	Costs