Consider the following data for November 2017 from Mundy 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. Mundy Manufacturing Company uses the weighted average method of process costing. : (Click the icon to view the data.) Requirement Compute equivalent units for direct materials and conversion costs. Show physical units in the first column of your schedule. Enter the physical units in first, then calculate the equivalent units. i Data Table Physical Units Equivalent Units Direct Conversion Materials Costs Flow of Production Work in process, beginning Started during current period Direct Materials $3,653 Conversion Costs $702 To account for Completed and transferred out during current period Normal spoilage Abnormal spoilage Physical Units (Pennants) Work in process, November 10 1,125 Started in November 2017 Good units completed and transferred out during November 2017 8,800 Normal spoilage 130 Abnormal spoilage 65 Work in process, November 305 2,400 Total costs added during November 2017 Degree of completion: direct materials, 100%; conversion costs, 45%. Degree of completion: direct materials, 100%; conversion costs, 30%. Work in process, ending $12,300 $26,500 Accounted for Equivalent units of work done to date Print Done Enter any number in the edit fields and then continue to the next