Can you show me the counting process of the requirement #2?

Can you show me the counting process of the requirement #2?

Chip Master Inc. 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. Suppose Chip Master determines standard costs of $240 per equivalent unit for direct materials and $80 per equivalent unit for conversion costs for both beginning work in process and work done in the current period. Summary data for September 2015 are: (Click the icon to view the data.) Required 1. For each cost category, compute equivalent units. Show physical units in the first column of your schedule. 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. X Data Table Direct Materials $102,000 100% Conversion Costs $15,700 30% Physical Units (computer chips) Work in process, beginning inventory (Sept. 1) 1,125 Degree of completion of beginning WIP Started during September 2,800 Good units completed and transferred out during September 1,800 Work in process, ending inventory (Sept. 30) 400 Degree of completion of ending WIP Total costs added during September Normal spoilage as a percentage of good units 15% Degree of completion of normal spoilage Degree of completion of abnormal spoilage 100% $563,000 30% $236,000 100% 100% 100% 100% Print Done Equivalent Units Direct Conversion Materials Costs Physical Units 1,125 2,800 3,925 Flow of Production Work in process beginning Started during current period To account for Completed and transferred out during current period: From beginning work in process Started and completed Normal spoilage Abnormal spoilage Work in process, ending Accounted for Work done in current period only 1,125 675 788 675 270 675 270 1,455 270 1,455 1,455 400 400 120 3,925 2,800 3,308 Choose from any list or enter any number in the input fields and then click Check Answer. Requirement 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. Begin by summarizing the total costs to account for. Total Direct Conversion Production Costs Materials Costs Work in process, beginning Costs added in current period Total costs to account for