how was the question calculated?

Consider the following data for November 2020 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. EB (Click the icon to view the data.) Requirement Compute equivalent units for direct materials and conversion costs. Show physical units in the first column. Enter the physical units in first, then calculate the equivalent units. Equivalent U: Se Data table Physical Direct. Conversion Flow of Production Units Materials Costs Work in process, beginning 1,400" Physical Units Direct Conversion 'Started during current period (Pennants) Materials Costs 'Work in process, November 1 1,400 $1,263 $1,756 \"Teaceount for \"I = _ Started in November 2020 2 Completed and transferred out during current period 9,600 9,600 9,600) Good units completed and transferred out . ' . during November 2020 9,600 Normal spoilage 179 170 170 Normal spoilage 170 Abnormal spoilage 60 60 60 'Abnormal spoilage 60 2.500" . x 'Work in process, November 30 2,500 Work in process, ending 0) or) Total costs added during November 2020 $12,300 $32,500 Degree of completion: direct materials, 100%; conversion costs, 45%. Degree of completion: direct materials, 100%; conversion costs, 35%. Accounted for Equivalent units of work done to date