2. In September, the first process reported the following data: a. All direct materials are added at the beginning of the process. b. Beginning work in process had 5,400 units, 20% complete. Costs in beginning inventory included direct materials, $810; and conversion costs, $249. c. Costs added to production during September were direct materials $1,710; and conversion costs $2,954. d. During September, 12,600 units were started. There were 2,500 units that remained in ending work in process, 25% complete. e. All units were inspected at the 90% point of completion and 1,100 units were spoiled. f. The weighted average method is used. Required: (1) Compute the equivalent units for conversion cost. (2) Compute the unit cost. (3) Compute the cost transferred out assuming all spoilage is considered abnormal. (4) Prepare the cost section of the production report assuming all spoilage is considered normal. (5) Prepare the journal entry for the spoilage assuming all spoilage is considered normal. (6) Prepare the journal entry for the spoilage assuming all spoilage is considered abnormal. 3. In the second process, materials are added at the end of the process. The following data pertaining to the second process for the month of July were given: Units Work in process, July 1 10,000 Transferred-in Costs $11,650 Direct Materials Conversion Costs $12,750 Transferred-in 60,000 Work in process, July 31 12,000 Costs added during July $69,900 $35,200 $81,600 The conversion process on the beginning inventory is 30% complete and the ending inventory is one third complete. FIFO method is used. (1) Compute the conversion cost per unit. (2) Prepare the production report for the second process at the end of July.