- X Data table Direct Conversion Materials $1,103 Costs $711 Physical Units (Pennants) Work in process, November 10 1,200 Started in November 2017 ? Good units completed and transferred out during November 2017 9,200 Normal spoilage 100 Abnormal spoilage 20 Work in process, November 306 1,900 Total costs added during November 2017 Degree of completion direct materials, 100%; conversion costs, 45%, Degree of completion direct materials, 100%; conversion costs, 35% $11,800 $25,250 Print Done OTTOTUTTOVIUS TVILEROTTEITS DUD inits completed and transferred out - Data table - X Equivalent Units Direct Conversion Flow of Production Materials Costs 9,200 9.200 100 100 Completed and transferred out during current period Normal spoilage Abnormal spoilage Work in process, ending 20 20 1,900 665 11.220 9,985 Equivalent units of work done to date Print Done Cam. 27 sie gehen The process is done Sposa Begin by summarizing the total costs to account for. Total Direct Conversion Production Costs Materials Costs Total costs to account for Next, calculate cost per equivalent unit for direct materials and conversion costs. (Round your answers to the nearest cent) Direct Conversion Materials Costs Divide by Cost per equivalent unit for work done to date Finally, assign costs to units completed and transferred out (including normal spolage), to abnormal spolage, and to units in ending work in process, Round you answers to meet whaledo) Total Conversion Production Costs Materials Good units completed and transferred out Direct Costs Total cost of good units completed and transferred out Total costs accounted for