Consider the following data for November 2017 from G M 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. G M Company uses the uses the FIFO method of process costing.

		Equivalent Units
Flow of Production	Physical Units	Direct Materials	Conversion Costs
Work in process, beginning Started during current period To account for Good units completed and transferred out during current period: From beginning work in process| Started and completed Normal spoilage Abnormal spoilage Work in process, ending Accounted for Equivalent units of work done in current period	1,000 10,150 11,150 1,000 8,000 100 50 2,000 ____ 11,150	0 8,000 100 50 2,000 10,150	500 8,000 100 50 600 9,250

	Total Production Costs	Direct Materials	Conversion Costs
Work in process, November 1	$2,533	$ 1,423	$ 1,110
Work in process, November 30	$39,930	$ 12,180	$ 27,750
Total costs to account for	$42,463	$13,603	$28,860

Total costs of good units completed and transferred were:

Select one:

a. $42463

b. $37871

c. $ 33600

d. $37633

e.$38053