Elegant Paint Company (Elegant) manufactures a variety of paint products. The products will pass through a Mixing Process in which pigments are blended with other chemicals. All direct materials are applied at the beginning of the process and conversion costs are added evenly during the process. Spoilage is detected by the final inspection at the end of the process. Normal spoilage is 5% of all good units that pass inspection. Spoilage units are disposed of at zero net disposal value. The company adopts the weighted-average method of process costing. The manufacturing data of the company's Mixing Process in November 2019 is as follow. Conversion Physical Direct units materials costs Work in process, beginning, 1 November 70,000 $140,000 $317,600 Started during November 430,000 Good units completed and transferred out during November 390,000 Work in process, ending, 30 November 56,000 Total costs added during November $860,000 $386,200 Degree of completion of beginning work in process Degree of completion of ending work in process 100% 50% 100% 45% Required: (a) For November 2019, show the physical units and compute the equivalent units for each of the cost categories. (b) Also for November 2019, summarize total costs to account for and assign these costs to: (i) (ii) units completed and transferred out (including normal spoilage); abnormal spoilage; (iii) Units in ending work in process. (Show all workings clearly.) (c) Assuming that the key performance measure of Elegant's production manager is the profit for the year. Suggest TWO possible ways that the manager might manipulate using the process costing system to improve the financial results.