For the data in Exercise 18-17, summarize total costs to account for; calculate the cost per equivalent unit for direct materials and conversion costs; and assign total costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process.

Exercise 18-17:

Consider the following data for November 2012 from Gray 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. Gray 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.