Consider the following data for November 2013 from Grey 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 price. Grey Manufacturing Company uses the weighted-average method of process costing.

REQUIRED
Compute the equivalent units of work done in the current period for direct materials and conversion costs. Show physical units in the first column of your schedule.

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Physical Units Direct Conversion (pennants) Materials Costs S 1,423 S 1,110 Work in process, November 1* Starte Good units completed and transferred 1,000 d during November 2013 out during November 2013 Nomal spoilage Abnormal spoilage Work in process, November 30f Total costs added during November 2013 9,000 100 50 2,000 S12,180 $27,750