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. Direct Conversion Materials $1,032 Costs $740 Physical Units (Pennants) Work in process, November 1a 1,050 Started in November 2017 ? Good units completed and transferred out during November 2017 8,900 Normal spoilage 120 Abnormal spoilage 40 Work in process, November 30b 1,800 Total costs added during November 2017 a Degree of completion direct materials, 100%; conversion costs, 45%. bDegree of completion: direct materials, 100%; conversion costs, 15%. $12,000 $27,250 Requirement Compute equivalent units for direct materials and conversion costs. Show physical units in the first column of your schedule