Consider the following data for November 2017 from Mundy Manufacturing Corrpany, 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 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 spollage Abnormal spoilage Work in process, ending Accounted for Equivalent units of work done current period - X 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. Print Done (Pennants) Materials Costs Work in process, November 18 1,400 $1,263 $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 305 2,500 Total costs added during November 2017 $14,209 $25,467 Degree of completion: direct materials, 100%; conversion costs, 65%. Degree of completion: direct materials, 100%; conversion costs, 35%. Started and completed rmal spoilage normal spoilage ork in process, ending counted for Print Done uivalent units of work done in current period