i just need math solution for the red mark part please

E18-24 (similar to) HO r added Consider the following data for November 2017 from Fertion Manufacturing Company, which makes pensades a process costing system. Al director wedded at the beginning of the process, and conversion o evenly during the process. Spoilage is detected upon inspection at the completion of the process. Spoiled unita a disposed of atzernet disposal value. Fenton Manufacturing Company the FIFO method of processing III (Click the icon to view the data) Click the icon to view the equivalent computation) Read the requirement Costs added in current period 12.684 5 Divide by Equivalent units of work done in current period 10.570 9.805 Cost per equivalent unit Now assign costs to units completed and transferred out including porma spolage), to abnormal place and lots in endng work in process (Complete aliputi Total Production Costo Direct Materiale Conversion Couto 1,684 5 1873 $ 2.975 Completed and transferred out Work in process, beginning Costa dided to beginning inventory before normal sportage Total from beginning investory before normal page Stand and completed before normal sporlage Normal spolage Total costu m edad transferred Abnormal spolage 37 490 27.710 42.759 i Data Table Direct Materials $1,684 Conversion Costs $189 Physical Units (Pennants) Work in process, November 19 1,250 Started in November 2017 Good units completed and transferred out during November 2017 9,400 Normal spoilage Abnormal spoilage Work in process, November 30 2,300 Total costs added during November 2017 Degree of completion: direct materials, 100%: conversion costs, 30%. Degree of completion direct materials, 100%; conversion costs, 20%. 90 30 $12,684 $32,657 Print Done D uploss suny system. Al direct matenals are added at the beginning of the process, and conversion costs ar Dsed at 0 Data Table Equivalent Units Direct Conversion Materials Costs in er the ne nver Cost Flow of Production 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 875 8,150 8,150 30 2,300 460 10,570 9,605 Work done in current period only Print Done 1 Requirement Summarize the total costs to account for; calculate the cost per equivalent unit for direct materials and conversion costs; and assign costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process Print Done