Cranbrook Textiles Company makes silk banners and uses the weighted average method of process costing. 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. (Click the icon to view the process costing data.) Determine the equivalent units of work done in July, and calculate the cost of units completed and transferred out (including normal spoilage), the cost of abnormal spoilage, and the cost of units in ending inventory. Data table Enter the physical units in first, then calculate the equivalent units. Physical Units Equivalent Units Direct Conversion Materials Costs Direct Materials S195,000 Conversion Costs $8,000 Flow of Production 1.300 81,700 Physical Units (Banners) Work in process, (July 1) 1,300 Started in July 2020 2 Good units completed and transferred out in July 37,500 Normal spoilage 20,500 Abnormal spoilage 9,000 Work in process, July 315 16,000 Total costs added during July 2020 Degree of completion direct materials 100%; conversion costs, 50% "Degree of completion direct materials, 100%; conversion costs 50% 83.000 37,500 37,500 37.500 $220,000 $28,000 Work in process beginning Started during current period To account for Completed and transferred out during current period Normal spoilage Abnormal spoilago Work in process, ending , Accounted for Equivalent units of work done to date 20,500 20,500 20,500 9,000 16,000 9.000 9.000 16.000 8.000 83,000 83,000 75.000 Print Done Summarize the total costs to account for, compute the cost per equivalent unit, and assign costs to the units completed, spoiled units, and units in ending work-in-process inventory. Begin by summarizing the total costs to account for. Total Direct Conversion Production Costs Materials Costs Total costs to account for