Consider the following data for November 2020 from Cranberry 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. Cranberry Manufacturing Company uses the weighted-average method of process costing. (Click the icon to view the data.) (Click the icon to view the equivalent unit computation.) Read the requirement. Begin by summarizing the total costs to account for. Data Table Total Production Costs Direct Materials Conversion Costs Direct Equivalent Units Conversion Flow of Production Materials Costs Completed and transferred out during current period 8,700 8,700 Total costs to account for Normal spoilage 110 110 Next, calculate cost per equivalent unit for direct materials and conversion costs. (Round your answers to the nearest cent.) Abnormal spoilage 70 70 1,900 475 Direct Materials Conversion Costs Work in process, ending 10,780 9,355 Equivalent units of work done to date 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. Good units completed and transferred out Total cost of good units completed and transferred out Total costs accounted for Total Direct Conversion Production Costs Materials Costs Data Table Work in process, November 1a Physical Units (Pennants) 1,300 Direct Materials $1,614 Conversion Costs $1,928 Started in November 2020 ? Good units completed and transferred out during November 2020 8,700 Normal spoilage 110 Abnormal spoilage 70 Work in process, November 30b 1,900 Total costs added during November 2020 $12,400 $31,750 Degree of completion: direct materials, 100%; conversion costs, 45%. Degree of completion: direct materials, 100%; conversion costs, 25%