Chiphead 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. Chiphead uses the FIFO method of process costing. Summary data and weighted-average data for September 2020 are as follows: (Click the icon to view the data (Click the icon to view the weighted-average data.) Read the requirements Requirement 1. For each cost category, compute equivalent units. Show physical units in the first column. Enter the physical units in first, then calculate the equivalent units. (Complete all input fields. Enter a " 0 " for applicable zero amounts ) Weighted-average data Requirements 1. For each cost category, compute equivalent units. Show physical units in the first column. 2. Summarize total costs to account for; calculate cost per equivalent unit for each cost category; and assign costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process. 3. Should Chiphead's managers choose the weighted-average method or the FIFO method? Explain. \begin{tabular}{|c|c|c|c|c|c|} \hline & A & B & & c & D \\ \hline 1 & & \begin{tabular}{c} Physical Units \\ (Computer Chips) \end{tabular} & & \begin{tabular}{l} Direct \\ Aaterials \end{tabular} & \begin{tabular}{c} Conversion \\ Costs \end{tabular} \\ \hline 2 & Work in process, beginning inventory (September 1) & 1,300 & $ & 65.108 & 15,988 \\ \hline 3 & Degree of completion of beginning work in process & & & 100% & 30% \\ \hline 4 & Started during September & 1.708 & & & \\ \hline 5 & Good units completed and transferred out during September & 1,900 & & & \\ \hline 6 & Work in process, ending inventory (September 30) & 530 & & & \\ \hline 7 & Degree of completion of ending work in process & & & 100% & 20% \\ \hline 8 & Total costs added during September & & s & 575,596 & 206,236 \\ \hline 9 & Normal spoilage as a percentage of good units & 15% & & & \\ \hline 10 & Degree of completion of normal spoilage & & & 100% & 100% \\ \hline 11 & Degree of completion of abnormal spollage & & & 100% & 100% \\ \hline \end{tabular}