Direct Conversion Equivalent Units Direct Conversion Materials $1,032 Costs $740 Flow of Production Materials Costs 8,900 8,900 Completed and transferred out during current period Normal spoilage Abnormal spoilage Physical Units (pennants) Work in process, November 19 1,050 Started during November 2 Good units completed and transferred out during November 8,900 Normal spoilage Abnormal spoilage 40 Work in process, November 300 1,800 Total costs added during November a Degree of completion direct materials, 100%; conversion costs, 50%. bDegree of completion direct materials, 100%; conversion costs, 15%. 120 120 120 40 40 1,800 270 Work in process, ending $12,000 $27,250 10,860 9,330 Work done to date Consider the following data for November from Ashworth 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 price. Ashworth Manufacturing Company uses the weighted average method of process costing. El Click the icon to view the data.) E: (Click the icon to view the equivalent unit computation.) Required Summarize total costs to account for, calculate the cost per equivalent unit for direct materials and conversion costs, and assign total costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process Begin by summarizing the total costs to account for. Total Direct Conversion Production Costs Materials Costs Total costs to account for