Begin by summarizing the total costs to account for Work in process, beginning Costs added in current period Total costs to account for Equivalent Units Direct Conversion Flow of Production Completed and transferred out during current period Materials Costs 9,200 9,200 Total Direct Production Costs Materials Conversion Normal spoilage 100 100 Costs Abnormal spoilage 20 20 1,900 665 Work in process, ending 11,220 9,985 Equivalent units of work done to date Data table Physical Units (Pennants) Direct Materials Conversion Costs Work in process, November 1a Started in November 2017 1,200 ? $1,103 $711 Good units completed and transferred out Normal spoilage during November 2017 Abnormal spoilage Work in process, November 30b 9,200 100 20 1,900 Total costs added during November 2017 Degree of completion: direct materials, 100%; conversion costs, 45%. Degree of completion: direct materials, 100%; conversion costs, 35%. $11,800 $25,250 - x