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. Suppose MacLean Manufacturing Company uses the FIFO method of process costing. (Click the icon to view the data.) Read the requirement Requirement Enter the physical units in first, then calculate the equivalent units. (Complete all input fields. Enter a "0" for any zero amounts.) Compute equivalent units for direct materials and conversion costs. Show physical units in the first column of your schedule. Physical Units Flow of Production Work in process, beginning Print Done Started during current period - X Data Table To account for Good units completed and transferred out during current period: From beginning work in process Started and completed Normal spoilage Abnormal spoilage Work in process, ending Accounted for Equivalent units of work done in current period Physical Units Direct Conversion (Pennants) Materials Costs 1,350 Work in process, November 1a $966 $711 Started in November 2020 ? Good units completed and transferred out during November 2020 8,800 Normal spoilage 80 Abnormal spoilage 50 Work in process, November 30 1,700 Total costs added during November 2020 $10,302 $30,055 Degree of completion direct materials, 100%; conversion costs, 45% Degree of completion: direct materials, 100%; conversion costs, 35% Print Done Enter any number in the edit fields and then click Check Answer. part remaining Clear All Check