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19-2 Weighted average method, spoilage, and equivalent units MA, adapted) Consider the fol- lowing data for November 2020 from Gray Manufacturing Company which makes silk pennants and uses a process-coste system. All direct materials are added at the beginning of the process, and conversion costs are added only during the process. Spoilage is detecteapon inspection at the completion of the process. Spoiled unes disposed of at zero net disegsalue. Gray Manufacturing Company uses the weighted average method ATE USE OF Physical Units (Pennants) Direct Materials Conversion Costs 1,000 $1,423 $ 1,110 Work in process, November 1 Started in November 2020 Good units completed and ? transferred 9,000 out during November 2020 Normal spoilage 100 Abnormal spoilage 50 Work in process, November 30 2,000 Total costs added during November 2020 $12,180 $27,750 "Degree of completion direct materials, 100%; conversion cost 50% "Degree of completion direct materials, 100%; conversion cos Compute equivalent units for direct materials and conversion costs. Show physical units in the first column of your schedule. ASSIGN 19-22 Weighted-average method, assigning costs (continuation of 19-21). For the data in Exercise 19-21, 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 (in- cluding normal spoilage), to-abnormal spoilage, and to units in ending work-in-process inventory. 19-21 FIFO method, spoilage, equivalent units. Refer to the information in Exercise 19-21. Suppose Gray Manufacturing Company uses the FIFO method of process costing instead of the weighted average method. Compute equivalent units for direct materials and conversion costs. Show physical units in the first col- of your schedule. 19-2 RFO method, assigning costs (continuation of 19-23). 3/4/5 For the data in Exercise 15-21, use the FIFO method to 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