ect materials its are dispo Weighted-average data O view the w - X points Conversion s product are spc data for Septeml Total Production Direct Costs Materials Costs $ 201.00 $ 83.00 Cost per equivalent unit for work done to date nits. Show) mits. (Compl Cost of units completed and transferred out Abnormal spoilage $ 718,520 $ 508,530 $ 209,990 81,224 57,486 23,738 Work in process, ending 103,914 92,460 11,454 Total costs accounted for 903,658 $ 658,476 $ 245,182 cal S Data table A 1 2 Work in process, beginning inventory (September 1) B Physical Units (Computer Chips) 600 $ 3 Degree of completion of beginning work in process 4 Started during September 2,676 5 Good units completed and transferred out during September 2,200 460 re h 6 Work in process, ending inventory (September 30) 7 Degree of completion of ending work in process 8 Total costs added during September 9 Normal spoilage as a percentage of good units 10 Degree of completion of normal spoilage 11 Degree of completion of abnormal spoilage: D Direct Materials Conversion Costs 83,136 $ 12,166 100% 30% 100% 30% $ 575,340 $ 233,016 15% 100% 100% 100% 100% are added at the start of the production process. Conversion costs are added evenly during the process. Some units of this . Spoiled units are disposed of at zero net disposal value. ChipPro uses the FIFO method of process costing. Summary data and weighted-average c ick the icon to view the weighted-average data.) e equivalent units. S Requirements equivalent units. (C seriod Physical Units 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 ChipPro's managers choose the weighted-average method or the FIFO method? Explain. Print Done - X