Consider the following data for

November

2020

from

McKnight

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.

McKnight

Manufacturing Company uses the weighted-average method of process costing.

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Requirement

Compute equivalent units for direct materials and conversion costs. Show physical units in the first column.

Enter the physical units in first, then calculate the equivalent units.

	Physical
Flow of Production	Units
Work in process, beginning
Started during current period
To account for
Completed and transferred out during current period
Normal spoilage
Abnormal spoilage
Work in process, ending
Accounted for
Equivalent units of work done to date

Equivalent Units
Direct	Conversion
Materials	Costs

Enter any number in the edit fields and then continue to the next question.

Data Table

	Physical Units	Direct	Conversion
	(Pennants)	Materials	Costs

Work in process, November 1a	1,200	$1,103	$711
Started in November 2020	?
Good units completed and transferred out during November 2020	9,200
Normal spoilage	100
Abnormal spoilage	20
Work in process, November 30b	1,900
Total costs added during November 2020		$11,800	$25,250

aDegree

of completion: direct materials, 100%; conversion costs, 45%.

bDegree

of completion: direct materials,

100%;

conversion costs,

35%.