Consider the following data for November 2017 from Walton 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. Walton Manufacturing Company uses the weighted average method of process costing. i Data Table i Data Table Direct Materials $1,614 Conversion Costs $1,928 Equivalent Units Direct Conversion Materials Costs 8,700 110 Flow of Production Completed and transferred out during current period Normal spoilage Abnormal spoilage Work in process, ending 8,700 Physical Units (Pennants) Work in process, November 19 1,300 Started in November 2017 Good units completed and transferred out during November 2017 8,700 Normal spoilage Abnormal spoilage Work in process, November 300 1,900 Total costs added during November 2017 Degree of completion direct materials, 100%; conversion costs, 45%. Degree of completion: direct materials, 100%; conversion costs, 25%. 110 70 70 1,900 $12,400 $31,750 10,780 9,355 Equivalent units of work done to date Print Done Done Print Done Begin by summarizing the total costs to account for Conversion Total Production Costs Direct Materials Costs Total costs to account for Next, calculate cost per equivalent unit for direct materials and conversion costs. (Round your answers to the nearest cent.) Full-screen Direct Conversion Materials Costs Divide by: Cost per equivalent unit for work done to date 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 the nearest whole dollar.) Total Direct Conversion Full screen Snip Production Costs Materials Costs Good units completed and transferred out Total cost of good units completed and transferred out Total costs accounted for