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.) (Click the icon to view the equivalent unit computation.) Read the requirement. Begin by summarizing the total costs to account for. Total Direct Conversion Production Costs Materials Costs Work in process, beginning Work in process, ending Total costs to account for Data Table Equivalent Units Direct Conversion Materials Costs Flow of Production Completed and transferred out during current period 9,500 9,500 160 160 Normal spoilage Abnormal spoilage 40 40 Work in process, ending 1,700 170 11,400 9,870 Equivalent units of work done to date Print Done Data Table - X Physical Units Direct Conversion Costs Materials $3,448 $571 (Pennants) Work in process, November 1a 1,350 Started in November 2017 ? Good units completed and transferred out during November 2017 9,500 Normal spoilage 160 Abnormal spoilage 40 Work in process, November 30b 1,700 Total costs added during November 2017 a Degree of completion: direct materials, 100%; conversion costs, 45%. Degree of completion: direct materials, 100%; conversion costs, 10%. $11,600 $32,000 b Print Done