Chipster 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 Chipster determines

standard costs of $$210$ per equivalent unit for direct materials and

$$90$ 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:Required$1.$For each cost$$category$,$ compute 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.