I need help on the last bit...some reason it says I'm doing something wrong

Chipocity 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. Chipocity uses the weighted average method of process costing. 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 Materials $97,550 100% Costs $10,960 30% Physical Units (computer chips) Work in process, beginning inventory (Sept. 1) 900 Degree of completion of beginning WIP Started during September 2,600 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% $582,350 45% $298,500 100% 100% 100% 100% 900 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, then calculate the equivalent units. Equivalent Units Physical Direct Conversion Flow of Production Units Materials Costs Work in process beginning Started during current period 2,600 3,500 To account for Completed and transferred out during current period 2,100 2.100 2.100 Normal spoilage 315 315 315 Abnormal spoilage 985 985 985 100 Work in process, ending 100 45 3,500 Accounted for 3,500 3.445 Work done to date 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 Materials Costs 10.960 Work in process, beginning Production Costs $ 108,510 $ 880,850 97,550 $ 582,350 Costs added in current period 298,500 $ 989,360 $ 679,900 $ 309,460 Total costs to account for Next, calculate cost per equivalent unit for direct materials and conversion costs. (Round your answers to four decimal places.) Direct Conversion Materials Costs 679,900 $ 309,460 3,500 3,445 Costs incurred to date $ Divide by: Equivalent units of work done to date $ 194.2571 $ 89.8287 Cost per equivalent unit for work done to date Finally, assign total costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process. (Round your answers to the nearest whole dollar.) Total Direct Conversion Production Costs Materials Costs 407,940 188,640 596,580 89,487 61,191 | 28296 Good units completed and transferred out Cost before adding normal spoilage Normal spoilage Total cost of good units completed and transferred out Abnormal spoilage Work in process, ending 686,067 279,825 23,468 191,343 19,426 88,481 4,042 989,360 679,900 Total costs accounted for 309,460