Consider the following data for November 2020 from MacLean 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. MacLean Manufacturing Company uses the weighted-average method of process costing. (Click the icon to view the data.) unit computation.) Read the requirement. (Click the icon to view the equivalent Begin by summarizing the total costs to account for. Work in process, beginning Costs added in current period Total costs to account for Total Production Costs Direct Materials Conversion Costs 966 $ 711 10,302 30,055 69 $ 11,268 $ 30,766 Requirement Summarize total costs to account for; calculate cost per equivalent unit for direct materials and conversion costs; and assign costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work-in-process inventory. 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 Physical Units (Pennants) Direct Conversion Materials Costs 1,350 $966 $711 ? 8,800 80 50 1,700 Degree of completion: direct materials, 100%; conversion costs, 45%. Degree of completion: direct materials, 100%; conversion costs, 35%. $10,302 $30,055 Data table Equivalent Units Direct Conversion Flow of Production Completed and transferred out during current period Materials Costs 8,800 8,800 Normal spoilage 80 80 Abnormal spoilage 50 50 Work in process, ending 1,700 595 Equivalent units of work done to date 10,630 9,525