O Points: 0 of 10 Save Consider the following data for November 2017 from Gray Manufacturing Company, which makes silk pennants and uses a process-costing system. All direct materus are added at the beginning of the process, and conversion co are added evenly during the process. Spoilage is detected upon inspection at the completion of the process. Spoled unts are deposed of at zero net disposal value. Gray Manufacturing Company uten the weighted average method of process costing (Click the icon to view the data.) Requirement Compute equivalent units for direct materials and conversion costs. Snow physical units in the first column of your schedule Flow of Production Physical Units Work in process, beginning Started during curment period To account for Completed and transferred out during currant period Normal spoilage Abnormal spotage Work in process ending Accounted for Envalent units of work done to de Physical Units Direct Conversion (Pennants) Materials Costs $1,263 $1,756 ? 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 30 1,400 9,600 170 60 2,500 Total costs added during November 2017 Degree of completion: direct materials, 100% Degree of completion: direct materials, 100% conversion costs. 45% conversion costs. 35%. $12.300 $32,500