i Data Table UNITS Beginning Work-in-Process Inventory Transferred in from Spinning Department during November Completed during November Ending work-in-Process (80% complete for conversion work) 85 rolls 580 rolls 530 rolls 135 rolls COSTS Beginning Work-in-Process Inventory (transferred in costs $4,100; materials cost, $1,825; conversion costs, $5,100) Transferred in from Spinning Department Materials cost added during November Conversion costs added during November (manufacturing wages, $8,880; manufacturing overhead allocated, $43,440) $ 11,025 19,840 9,480 52,320 Requirement 1. Prepare the November production cost report for Claudia's Dyeing Department. The company uses the weighted-average method Claudia Carpet Production Cost Report Dyeing Department Month Ended November 30 Equivalent Units Physical Transferred irect Conversion UNITS Units In Materials Costs Units to account for 85 580 665 Beginning work-in-process Transferred in Total units to account for Units accounted for 530 135 665 530 135 665 530 135 665 530 108 638 Completed and transferred out Ending work-in-process Total units accounted for ransferred Direct Conversion Total COSTS In Materials Costs Costs Costs to account for: Beginning work-in-process Costs added during the period Total costs to account for Divided by: Total EUP Cost per equivalent unit