Consider the following data for November 2017 from McKnight 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. Suppose McKnight Manufacturing Company uses the FIFO method of process costing. :: (Click the icon to view the data.) Read the requirement Enter the physical units in first, then calculate the equivalent units. (Complete all input fields. Enter a "0" for any zero amounts.) Physical Units Flow of Production Work in process, beginning Started during current period To account for Good units completed and transferred out during current period: From beginning work in process Started and completed Normal spoilage Abnormal spoilage Work in process, ending Enter any number in the edit fields and then click Check Answer. 1 part Clear All Check Answer remaining Data Table Physical Units Direct Conversion (Pennants) Materials Costs Work in process, November 1a 900 $1,755 $1,096 Started in November 2017 ? Good units completed and transferred out during November 2017 9,100 Normal spoilage 150 Abnormal spoilage 25 Work in process, November 300 2,100 Total costs added during November 2017 $10,894 $30,064 Degree of completion direct materials, 100%; conversion costs, 45%. Degree of completion: direct materials, 100%; conversion costs, 25%. Print Done A Requirement X od Compute equivalent units for direct materials and conversion costs. Show physical units in the first column of your schedule. re Print Done S