Carla Carpet manufactures broadloom carpet in seven processes: spinning, dyeing, plying, spooling, tufting, latexing and shearing. In the Dyeing Department, direct materials (dye) are added at the beginning of the process. Conversion costs are incurred evenly throughout the process. Information for November 2018 follows: E (Click the icon to view the data.) O Data Table Read the requirements. Completed and transferred out 480 480 480 480 Ending work-in-process 140 140 140 112 UNITS 620 620 620 592 Beginning Work-in-Process Inventory 70 rolls Total units accounted for Transferred in from Spinning Department during November 550 rolls Transferred Direct Conversion Total Completed during November 480 rolls Ending Work-in-Process (80% complete for conversion work) 140 rolls COSTS In Materials Costs Costs COSTS Costs to account for: Beginning Work-in-Process Inventory (transferred in costs, $4,000; materials cost, $1,400; conversion costs, $5,300) $ 10,700 Transferred in from Spinning Department 23,280 14,100 Materials cost added during November Conversion costs added during November (manufacturing wages, $8,725; manufacturing overhead allocated, $43,991) Total costs to account for 52,716 Cost per equivalent unit