Consider the following data for November 2020 from Fenton 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. Fenton Manufacturing Company uses the weighted-average method of process costing. i Data Table Work in process, November 1 Started in November 2020 Good units completed and transferred out during November 2020 Normal spoilage Abnormal spoilage Work in process, November 30b Total costs added during November 2020 Data Table Physical Units (Pennants) 1,400 Direct Conversion Materials Costs $1,263 $1,756 ? 9,600 170 60 2,500 Direct Equivalent Units Conversion Flow of Production Materials Costs Completed and transferred out during current period 9,600 9,600 Normal spoilage 170 170 Abnormal spoilage 60 60 Work in process, ending 2,500 875 $12,300 $32,500 12,330 10,705 Equivalent units of work done to date aDegree of completion: direct materials, 100%; conversion costs, 45%. b Degree of completion: direct materials, 100%; conversion costs, 35%.