Consider the following data for November 2017 from MacLean 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. MacLean Manufacturing Company uses the weighted-average method of process costing.

Required:
Compute equivalent units for direct materials and conversion costs. Show physical units in the first column of your schedule.

Physical Units Pennants) 1,350 Direct Materials $ 966 Conversion Costs Work in process, November 1 Started in November 2017 Good units completed and transferred 8,800 out during November 2017 Normal spoilage Abnormal spoilage Work in process, November 30 Total costs added during November 2017 80 50 1,700 S10,302 $30,055