Data

Physical Units

$($computer chips$)$

Work in process, beginning inventory $($September $1)$

Degree of completion of beginning WIP

Started during September

Good units completed and transferred out during September

Work in process, ending inventory $($September $30)$

Degree of completion of ending WIP

Total costs added during September

Normal spoilage as a percentage of good units

Degree of completion of normal spoilage

Degree of completion of abnormal spoilage