Consider the following data for November 2017 from Mundy 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 Mundy Manufacturing Company uses the FIFO method of process costing. B Click the icon to view the data.) Read the lequirement. Enter the physical units in first, then calculate the equivalent units. (Complete 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 Nomal spollage Abnormal spoilage Work in process, ending Accounted for Equivalent units of work done in current period - Data table Requirement Physical Units Direct Conversion Compute equivalent units for direct materials and conversion costs. Show physical units in the first column of your schedule. a Print Done (Pennants) Materials Costs 1,400 $1,263 Work in process, November 1 $1,756 Started in November 2017 ? Good units completed and transferred out during November 2017 9,600 Normal spoilage 170 Abnormal spoilage 60 Work in process, November 306 2,500 Total costs added during November 2017 $14,209 $25,467 a Degree of completion: direct materials, 100%; conversion costs, 65%. bDegree of completion: direct materials, 100%; conversion costs, 35%. completed and transferred out during current period: ginning work in process b and completed ilage poilage Print Done cess, ending