Consider the following data for November 2020 from Gannett 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. Gannett Manufacturing Company uses the weighted-average method of process costing. Data table Data table Direct Conversion Equivalent Units Materials $3,448 Costs $571 Direct Conversion Flow of Production Materials Costs 9,500 9,500 Physical Units (Pennants) Work in process, November 1a 1,350 Started in November 2020 ? Good units completed and transferred out during November 2020 9,500 Normal spoilage 160 Abnormal spoilage 40 Work in process, November 30b 1,700 Total costs added during November 2020 aDegree of completion: direct materials, 100%; conversion costs, 45%. Degree of completion: direct materials, 100%; conversion costs, 10%. Completed and transferred out during current period Normal spoilage Abnormal spoilage 160 160 40 40 $11,600 $32,000 1,700 170 Work in process, ending 11,400 9,870 b Equivalent units of work done to date Begin by summarizing the total costs to account for Total Conversion Direct Materials Production Costs 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.) Conversion Direct Materials Costs Divide by Cost per equivalent unit Now in costs to units completed and transfered ording normal pelo aromal pilogo and to us in ending work in process Contal answer tornat any wonents Round you answers to the do Direct Conversion Production Costs Male Coses Completed and transferred out Tour Total from being hentary before normal plage Total costs of units completed and transferred out Total costs accounted for