Consider the following data for November 2018 from Grey Manufacturing Company, which makes silk pennants and uses a processcosting system. All direct materials are added at the beginning of the process, and conversion costs are added evenly during th e 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 weightedaverage method of process costing.

Required
Compute th e 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 (pennants) Direct Conversion Materials Costs $ 1,423 $ 1,110 Work-in-process, November 1* 1,000 Started during November 2018 Good units completed and transferred out during November 2018 9,000 Normal spoilage 100 Abnormal spoilage 50 Work-in-process, November 30* 2,000 $27,750 Total costs added during November 2018 $12,180 "Degree of completion: direct materials, 100%; conversion costs, 50%. 'Degree of completion: direct materials, 100%; conversion costs, 30%.