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 a Production Costs Materials Costs Work in process, beginning $ 1,814 $ Costs added in current period 37,050 1,103 $ 11,800 711 25,250 38,864 $ 12,903 $ 25,961 Total costs to account for Next, calculate cost per equivalent unit for direct materials and conversion costs. (Round your answers to the nearest cent.) Costs incurred to date $ Divide by: Equivalent units of work done to date Cost per equivalent unit for work done to date Direct Materials Conversion Costs 12,903 $ 25,961 11,220 1.15 $ 9,985 2.60 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 Good units completed and transferred out Total cost of good units completed and transferred out Total costs accounted for Total Direct Production Costs Materials Conversion Costs Equivalent Units Direct Conversion Flow of Production Materials Costs Completed and transferred out during current period Normal spoilage 9,200 9,200 100 100 Abnormal spoilage 20 20 Work in process, ending 1,900 665 11,220 9,985 Equivalent units of work done to date Print Done Work in process, November 1 Physical Units (Pennants) 1,200 Direct Materials $1,103 Conversion Costs $711 Started in November 2017 ? Good units completed and transferred out during November 2017 9,200 Normal spoilage 100 Abnormal spoilage Work in process, November 30b 20 1,900 Total costs added during November 2017 $11,800 $25,250 a Degree of completion: direct materials, 100%; conversion costs, 45%. b Degree of completion: direct materials, 100%; conversion costs, 35%.