The Power Company has two departments, a Machining Department and a Finishing Department.The following information relates to the Finishing Department:Work-in-process, November 1, was 20 units 70% completed in terms of conversion. Cost associated with beginning WIP consisted of $400 transferred-in, $320 new direct materials, and $328 in conversion costs.Normal spoilage is 10% of the total units that reach the inspection point during the month.Inspection is done when the process is 90% complete. Ten units were identified as spoiled during November.

Work-in-process November 30, consisted of 14 units 50% completed as it relates to conversion costs.Transferred In costs from Machining are assumed to be added at the beginning of the Finishing process. Additional Finishing Department direct materials are introduced at the 60% point of the process, while conversion costs are incurred uniformly throughout the process.Transferred-in costs from the Machining Department during November were $1,722; direct materials added were $1,208 while conversion costs incurred were $1,768.Following is the summary data of the Power Company's Finishing Department for the month of November.

Finishing Department Physical | Transferred Direct Units In Materials Conversion Work in Process November 1 20 $ 400 $ 320 $ 328 Units Transferred in from Machining in November 84 Good Units Transferred Out 80 Units spoiled in Nov. 10 Work In Process November 30 14 Costs added in November $ 1,722 $ 1,208 $ 1,768