Direct Materials $1,614 Conversion Costs $1,928 Physical Units (pennants) Work in process, November 1a 1,300 Started during November ? Good units completed and transferred out during November 8,700 Normal spoilage 110 Abnormal spoilage Work in process, November 305 1,900 Total costs added during November a Degree of completion: direct materials, 100%, conversion costs, 50%. bDegree of completion direct materials, 100%; conversion costs, 25%. 70 $12,400 $31,750 Consider the following data for November from MacLean 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. MacLean Manufacturing Company uses the weighted average method of process costing. (Click the icon to view the data.) Required Compute the equivalent units of work done in the current period for direct materials and conversion costs. Show physical units in the first column of your schedule. Enter the physical units in first, and then calculate the equivalent units. Equivalent Units Direct Conversion Materials Costs Physical Units 1300 Flow of Production Work in process beginning 10180 Started during current period 11480 To account for Completed and transferred out during current period Normal spoilage Abnormal spoilage Work in process, ending Accounted for Work done to date