18-24 Weighted-average method, spoilage. Chipcity Inc. is a fast-growing manufacturer of computer forchips. 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. Spoiled units are disposed of at zero net disposal value. Chipcity uses the weighted-average method of process costing. Summary data for September 2015 are Direct Conversion Costs S 15,300 30% Physical Units (computer chips)Materials Work-in-process, beginning inventory (Sept. 1) Degree of completion of beginning WIP $ 96,000 100% 600 18-24 Weighted-average method, spoilage. Chipcity Inc. is a fast-growing manufacturer of computer forchips. 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. Spoiled units are disposed of at zero net disposal value. Chipcity uses the weighted-average method of process costing. Summary data for September 2015 are Direct Conversion Costs S 15,300 30% Physical Units (computer chips)Materials Work-in-process, beginning inventory (Sept. 1) Degree of completion of beginning WIP $ 96,000 100% 600