Consider the following data for November 2017 from Walton Manufacturing Company, which makes silk pennants and uses a process costing systern. 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 nel disposal value. Walton Manufacturing Company uses the weighted average method of process costing. B (Click the loon to view the data.) Requirement Compute equivalent units for direct materials and conversion costs. Show physical units in the first column of your schedule. - X Data table Enter the physical units in first, then calculate the equivalent units. Physical Units Direct Conversion Physical Equivalent Units Direct Conversion Materials Costs Materials S2,628 Costs $1,171 Units Flow of Production Work in process, beginning Started during current period 1,100 10,250 (Pennants) 1,100 Work in process, November 19 Started in November 2017 ? Good units completed and transferred out during November 2017 9,050 Normal spoilage 70 Abnormal spollage 30 2,200 Work in process, November 30 Total costs added during November 2017 Degree of completion direct materials, 100%; conversion costs, 45%. Dagree of competion direct matenals, 100%; convarsion costs, 10% 11,350 9,050 $11,900 $29.750 To account for Completed and transferred out during current period Normal spoilage Abnormal spollage Work in process, ending 70 30 2,200 11.350 Accounted for Equivalent units of work done to date Print Done