Refer to the information in Problem 18-35.

Required
Repeat question 1 from Problem 18-35 using the FIFO method of process costing.

Data From Exercise 18-35:

Rounder specializes in the manufacture of ball bearings for aircraft. Direct materials are added at the start of the production process. Conversion costs are added evenly during the process. Some units of this product are spoiled as a result of defects not detectable before inspection of finished goods. Normally, the spoiled units are 15% of the good units transferred out. Spoiled units are disposed of at zero net disposal price.

Rounder uses the weighted-average method of process costing. Summary data for September 2015 are:

Requirement 1 From Exercise 18-35:

For each cost element, compute the equivalent units. Show physical units in the first column.