Francis Company produces picture frame in two departments: Assembly Department and Finishing Department, using the weighted-average method of process costing. This question focuses on Assembly Department, where conversion cost is added evenly throughout the process and direct material is added according to the design. Spoilage is detected upon inspection at the completion of the process. Spoiled units are disposed of at zero net disposal value. Conversion Cost Direct Materials $ 24,750 40% $ 15,350 60% Summary data for October 2020 is as follows: Physical Transferred- Units In Cost Work in Process, Beginning Inventory 1,200 $ 57,300 Degree of completion, Beginning WIP 100% Transferred-in during October 3,200 Good Units Completed and Transferred-out 3,000 Work in Process, Ending Inventory 900 Degree of completion, Ending WIP 100% Total Cost added during October $ 158,400 Normal Spoilage as a percentage of good units 10% 80% 80% $ 28,100 $ 85,600 Required: Compute the physical unit (3%) and equivalent units for each cost categories (@4%)