Tanner Company. manufactures pharmaceutical drugs at a local production facility. The company has two production departments, stamping and packaging. The company uses the FIFO method of process costing. In November, the following data were recorded for the packaging department: Physical Transferred- units Direct Conversion Packaging Dept. in Costs materials Costs Work-in-process, November 1* 9,000 $2,050 $0 $34,020 Transferred-in during November 22,200 Good units completed and transferred out 18,000 Work-in-process, November 30^ Total costs added during November 12,000 $68,640 $30,720 $82,680 * Degree of completion: direct materials, 0%; conversion costs, 70% * Degree of completion: direct materials, 0%; conversion costs, 25% Conversion costs are added evenly during the production process. Direct materials are added when production is 80% complete. The inspection point is at the end of production. Normal spoilage is 5% of all goods that pass inspection. Spoiled units are disposed of at zero net disposal value. Required: For November, summarize the total costs to account for, compute the cost per equivalent unit for transferred-in, direct materials, and conversion costs, and assign costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work-in-process.