Consider the following data for November 2017 from Fenton 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. Fenton Manufacturing Company uses the weighted-average method of process costing (Click the icon to view the data.) Requirement Compute equivalent units for direct materials and conversion costs. Show physical units in the first column of your schedule. - X Data table Enter the physical units in first, then calculate the equivalent units Equivalent Units Direct Conversion Physical Direct Conversion Materials $1.103 Costs 8711 Flow of Production Units Materials Costs Work in process, beginning Started during current period 1,200 10,020 Physical Units (Pennants) ( Work in process, November 18 1.200 Started in November 2017 ? Good units completed and transferred out during November 2017 9,200 Normal spoilage 100 Abnormal spoilage 20 Work in process, November 300 1,900 Total costs added during November 2017 Degree of completion direct materials, 100%; conversion costs, 45% Degree of completion direct materials, 100%, conversion costs, 38% 11,220 9.200 9.200 9.200 $11,800 $25,250 To account for Completed and transferred out during current period Normal spoilage Abnormal spoilage Work in process, ending 100 100 100 20 20 20 1,900 1.900 11.220 Accounted for Equivalent units of work done to date 11.200 Print Done