$17-34$ Standard$-$costing with beginning and ending work in process. Priscilla's Pearls Company $($PPC$)$ is a manufacturer of knock$-$off jewelry. Priscilla attends Fashion Week in New York City every September and February to gauge the latest fashion trends in jewelry. She then makes jewelry at a fraction of the cost of those designers who participate in Fashion Week. This fall's biggest item is triple$-$stranded pearl necklaces. Because of her large volume, Priscilla uses process costing to account for her production. In October, she had started some of the triple strands. She continued to work on those in November. Costs and output figures are as follows:

Priscilla's Pearls Company Process Costing

For the Month Ended November $30,2017$

$\backslash$table$[[,$Units,Direct Materials,Conversion Costs$],[$Standard cost per unit,,$$2\mathrm{.}40,$$$,9\mathrm{.}00$