Consider the following data for November 2017 from MacLean 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. MacLean Manufacturing Company uses the FIFO method of process costing (Click the icon to view the data) Click the icon to it Data table Physical Units Direct Conversion (Pennants) Materials Work in process, November 18 Started in November 2017 Good units completed and transferred out during November 2017 Costs 1,350 ? N 8,800 R during November 2017 8,800 Normal spoilage 80 Abnormal spoilage 50 Work in process, November 306 1,700 Total costs added during November 2017 Degree of completion: direct materials, 100%; conversion costs 45% Degree of completion: direct materials 100% conversion d ets 35% irect Conversion terials Costs $966 $711 Data table during November 2017 8,800 ormal spoilage 80 bnormal spoilage 50 York in process, November 306 1,700 otal costs added during November 2017 Degree of completion direct materials, 100%, conversion costs, 45% Degree of completion direct materials, 100%; conversion costs, 35% $10,302 $30,056 D Summarize the total costs to account for calculate the cost per equivalent unit for direct materials and conversion costs, and assign costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process. Production Costs Materials Costs Total costs to account for