18-21 Weighted-average method, spoilage, equivalent units. (CMA, adapted) 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 Physical Units Direct Conversion (Pennants) Materials Costs Work in process, November 13 1,350 $ 966 $ 711 Started in November 2017 ? Good units completed and transferred 8,800 out during November 2017 Normal spoilage 80 Abnormal spoilage 50 Work in process, November 30" 1,700 Total costs added during November 2017 $10,302 $30,055 "Degree of completion: direct materials, 100%; conversion costs, 45%. "Degree of completion: direct materials, 100%; conversion costs, 35%