Data table Work in process, November 1 Started in November 2017 Good units completed and transferred out during November 2017 Normal spoilage Abnormal spoilage Work in process, November 30b Total costs added during November 2017 Physical Units Direct Conversion (Pennants) Materials Costs 1,350 $3,448 $571 ? 9,500 160 40 1,700 $11,600 $32,000 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