Q6. [15% of test] Consider the following data for November 2014 from Gray 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 value. Gray Manufacturing Company uses the weighted average cost (WAC) method of process costing. Physical Units Direct Conversion (Pennants) Materials Costs Work in process, November 1 1,000 $ 1,423 $ 1,110 Started in November 2014 Good units completed and transferred out during November 2014 Normal spoilage 100 Abnormal spoilage Work in process, November 306 2,000 Total costs added during November 2014 $12,180 $27,750 9,000 Degree of completion: direct materials, 100%; conversion costs, 50%. 'Degree of completion: direct materials, 100%; conversion costs, 30%. Required: Fill in the blanks below. a. Compute the total equivalent units for: direct materials and conversion costs Is the total equivalent units the total of OUTPUT or INPUT done? My answer is it's b. Calculate the cost per equivalent unit for: direct materials and conversion costs c. Assign costs to: units completed and transferred out (including normal spoilage) $_ abnormal spoilage $ and units in ending work-in-process inventory $_