Apple Bay Company makes wooden toys in its forming department, and it uses the weighted$-$average method of process costing. All direct materials are added at the beginning of the process, and conversion costs are added evenly during the process. Spoiled units are detected upon inspection at the end of the process and are disposed of at zero net disposal value. Summary data for August are as follows:Click the icon to view the summary data.$)$Work$-$in$-$process, beginning Inventory $($August $1)$Degree of completion of beginning work$-$in$-$processStarted during AugustGood units completed and transferred out during August Work$-$in$-$process, ending Inventory $($August $31)$Degree of completion of ending work$-$in$-$processTotal costs added during AugustNormal spoilage as a percentage of good unitsDegree of completion of normal spollageDegree of completion of abnormal spoilagePhysicalUnits$97516,0009,3502,100$DirectMaterials$$27\mathrm{.}750100\%$ConversionCosts$$9,67050\%10\%100\%$$$81,700100\%100\%80\%$$$94,500100\%100\%$Required$1.$ For each cost category, calculate equivalent units. Show physical units in the first column of your schedule$\mathrm{.}2.$ Summarize total costs to account for, calculate cost per equivalent unit for each cost category, and assign total costs to units completed and transferred out $($including normal spoilage$),$ to abnormal spoilage, and to units in ending work in process.Requirement $1.$ For each cost category, calculate equivalent units. Show physical units in the first column of your schedule.Enter the physical units in first, and then calculate the equivalent units.Flow of Production. Physical UnitsWork in process, beginningStarted during current periodTo account forCompleted and transferred out during current periodNormal spoilageAbnormal spoilageWork in process, endingAccounted forWork done to date