Data table process costing. Summary data for September 2018 are: (Click the icon to view the data.) Required 1. For each cost element, compute the equivalent units. Show physical units in the first column. 2. For each cost element, calculate the cost per equivalent unit. 3. Summarize total costs to account for, and assign these costs to units completed and transferred out (to normal spoilage), to abnormal spoilage, and to units in ending work in process. Requirement 1. For each cost element, compute the equivalent units. Show physical units in the first column. Enter the physical units in first, and then calculate the equivalent units. (Round your answers to the nearest whole unit.)