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 weighted-average method of process costing.

	Physical Units	Direct	Conversion
	(Pennants)	Materials	Costs

Work in process, November 1a	1,350	$966	$711
Started in November 2017	?
Good units completed and transferred out during November 2017	8,800
Normal spoilage	80
Abnormal spoilage	50
Work in process, November 30b	1,700
Total costs added during November 2017		$10,302	$30,055

a Degree of completion: direct materials, 100%; conversion costs, 45%. b Degree of completion: direct materials, 100%; conversion costs, 35%

	Equivalent Units
Flow of production	Direct Materials	Conversion Cost
Completed and transferred out during current period	8,800	8,800
Normal Spoilage	80	80
Abnormal Spoilage	50	50
Work in process, Ending	1,700	595
Equivalent units of work done to date	10,630	9,525

Begin by summarizing the total costs to account for.

Total

Direct

Conversion

Production Costs

Materials

Costs

Work in process, beginning

Total costs to account for

Next, calculate cost per equivalent unit for direct materials and conversion costs. (Round your answers to the nearest cent.)

		Direct	Conversion
		Materials	Costs
Divide by:
Cost per equivalent unit for work done to date

Finally, assign costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process. (Round your answers to the nearest whole dollar.)

		Total	Direct	Conversion
		Production Costs	Materials	Costs
Good units completed and transferred out
Total cost of good units completed and transferred out
Total costs accounted for

Choose from any list or enter any number in the input fields and then continue to the next question.