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. (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 Production Costs Direct Materials Conversion Costs 0 Data Table - X 0 Data Table Total costs to account for Direct Materials $988 Conversion Costs $711 Next, calculate cost per equivalent unit for direct materials and conversion costs. (Round your answers to the nearest cent) Direct Conversion Materials Costs Physical Units (Pennants) Work in process, November 1 1,350 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 30 1,700 Total costs added during November 2017 Degree of completion direct materials, 100%: conversion costs, 45% Degree of completion direct materials, 100% conversion costs, 35%. Flow of Production Completed and transferred out during current period Normal spoilage Abnormal spoilage Work in process, ending Equivalent units of work done to date Equivalent Units Direct Conversion Materials Costs 8,800 8,800 80 80 50 50 1,700 595 Divide by $10,302 $30,055 10,630 9,525 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 Print Done Print Done Total cost of good units completed and transferred out Total costs accounted for