I need help doing requirement 2 - the software says I am wrong

Chiptrek 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 Chiptrek determines standard costs of $210 per equivalent unit for direct materials and $95 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: B (Click the icon to view the data.) Required 1. For each cost category, compute equivalent units. Show physical units in the first column of your schedule. 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. Data table Direct Conversion Costs Materials $112,000 100% $15,700 30% Physical Units (computer chips) Work in process, beginning inventory (Sept. 1) 900 Degree of completion of beginning WIP Started during September 3,000 Good units completed and transferred out during September 2,100 Work in process, ending inventory (Sept. 30) 100 Degree of completion of ending WIP Total costs added during September Normal spoilage as a percentage of good units 15% Degree of completion of normal spoilage Degree of completion of abnormal spoilage 100% $579,000 45% $246,000 100% 100% 100% 100% Requirement 1. For each cost category, calculate equivalent units. Show physical units in the first column of your schedule. Enter the physical units in first, and then calculate the equivalent units. (Round your answers to the nearest whole number.) Equivalent Units Direct Conversion Materials Costs Physical Units 900 3,000 3,900 0 630 Flow of Production Work in process beginning Started during current period To account for Completed and transferred out during current period: From beginning work in process Started and completed Normal spoilage Abnormal spoilage Work in process, ending Accounted for Work done in current period only 900 1,200 1,200 1,200 315 315 315 1,385 1,385 1,385 100 100 45 3,900 3,000 3,575 Requirement 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. Begin by summarizing the total costs to account for Total Direct Conversion Production Costs Materials Costs Work in process, beginning 2488501 189000 59850 Costs added in current period 969625 630000 339625 1218475 819000 399475 Total costs to account for