Corder the folog data for November 2017 from Made Maractoring Company, which makes il pes and the process conting system. All direct materials are added at the beging of the process and con costs we added evenly in the process Sporlagerected upon spection the completion of the process Spoled units are speed of the vale Mac Manufacturing Company weighted average method of processing de consulent Direct Conversion Materials $966 Costs $711 Physical Units (Pennants) Work in process, November 1a 1,350 Started in November 2017 ? Good units completed and transferred out during November 2017 8,800 Normal spoilage 80 Abnormal spoilage 50 Work in process, November 305 1,700 Total costs added during November 2017 a Degree of completion direct materials, 100%; conversion costs, 45%. bDegree of completion: direct materials, 100%; conversion costs, 35%. $10,302 $30,055 Equivalent Units Direct Conversion Materials Costs 8.800 8.800 Flow of Production Completed and transferred out during current period Normal spoilage Abnormal spoilage Work in process, ending 80 80 50 50 1.700 595 10.630 9,525 Equivalent units of work done to date Total Direct Conversion Production Costs Materials Costs Total costs to account for