Grievous Corporation is a large plastic manufacturing company that manufactures plastic armor for storm troopers.Grievous uses a Process Cost system: Materials are added evenly throughout the process, and Conversion costs are uniformly incurred throughout the manufacturing process.Spoilage is detected only at the end of the process.

The following information is available for Grievous Corporation at the beginning of November:

PhysicalDirect Conversion

UnitsMaterialsCosts

Work in process inventory:21,800$47,000$19,500

Percentage complete:100%30%

The following information is available at the end of the month of November:

Units started during the month27,140

Units completed and transferred to finished goods31,000

Ending work in process inventory (units)16,700

Normal spoilage percentage of completed units4%

Cost of direct materials added during the month$181,206

Cost of conversion during the month$65,740

The work in process inventory at the end of November was 60% complete for raw materials, but only 50% complete for conversion costs.

Required:

Use these steps to produce final allocation

• Account for flow of Units
• Calculate Equivalent Units( EU)
• Summarize Total costs
• Calculate Cost per EU
• Allocate Total Costs to F/G/ WIP/ Abnormal Spoilage

Allocate the costs for the month of November, using the weighted-average method of Process Costing.