Consider the following data for November 2020 from Walton 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. Walton Manufacturing Company uses the weighted-average method of process costing. Click the icon to view the data.) (Click the icon to view the equivalent unit computation.) Read the requirement. Begin by summarizing total costs to account for. Total Direct Conversion Production Costs Materials Costs Total costs to account for 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 $3,448 $571 ? 9,500 160 40 1,700 aDegree of completion: direct materials, 100%; conversion costs, 45%. Degree of completion: direct materials, 100%; conversion costs, 10%. $11,600 $32,000 Data Table Equivalent Units Direct Conversion Flow of Production Completed and transferred out during current period Materials Costs 9,500 9,500 Normal spoilage 160 160 Abnormal spoilage 40 40 1,700 170 Work in process, ending 11,400 9,870 Equivalent units of work done to date