18-29 Weighted-average method, spoilage. Logic Co is a fast-growing manufacturer of computer chips. 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. LogicCo uses the weighted- average method of process costing. Summary data for September 2017 are as follows: (95 Home Home Insert Page Layout Formulas Data Review View B Physical Units (Computer Chips) 900 Direct Materials $125,766 100% Conversion Costs $ 10,368 30% 3 2 Work in process, beginning inventory (September 1) Degree of completion of beginning work in process 4 Started during September 5 Good units completed and transferred out during September 6. Work in process, ending inventory (September 30) 7 Degree of completion of ending work in process 8 Total costs added during September 9 Normal spoilage as a percentage of good units 10 Degree of completion of normal spoilage 11 Degree of completion of abnormal spoilage 2,754 2,500 490 100% $619,650 10% $253,098 15% 100% 100% 100% 100% Requi 1. For each cost category, compute equivalent units. Show physical units in the first column of your schedule. 2. Summarize the total costs to account for calculate the cost per equivalent unit for each cost category: and assign costs to units completed and transferred out (including normal spoilage), to abnormal spoil- age, and to units in ending work in process