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. McKnight Manufacturing Company uses the weighted-average method of process costing. (Click the icon to view the data.) Requirement Compute equivalent units for direct materials and conversion costs. Show physical units in the first column of your schedule. Flow of Production Work in process, beginning Started during current period Physical Direct ConversION Units Materials Costs i Data Table To account for Completed and transferred out during current period Normal spoilage Abnormal spoilage Work in process, ending Work in process, November 1 Started in November 2017 Physical Units (Pennants) 1,300 ? Direct Conversion Materials $1,614 Costs $1,928 Good units completed and transferred out during November 2017 8,700 Normal spoilage 110 Enter any number in the edit fields and then continue to the next question. Abnormal spoilage 70 Work in process, November 30b 1,900 Total costs added during November 2017 $12,400 $31,750