MicroMem 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. MicroMem uses the weighted-average method of process costing. Summary data for September 2017 are as follows:

	Physical Units (Computer Chips)	Direct Materials	Conversion Costs
Work in process, beginning inventory (September 1)	1,400	$ 117,532	$ 17,087
Degree of completion of beginning work in progress		100%	30%
Started during September	1,964
Good units completed and transferred out during September	2,200
Work in process, ending inventory (September 30)	540
Degree of completion of ending work in process		100%	25%
Total costs added during September		$ 575,452	$ 228,510
Normal spoilage as a percentage of good units	15%
Degree of completion of normal spoilage		100%	100%
Degree of completion of abnormal spoilage		100%	100%

1.	For each cost category, compute equivalent units. Show physical units in the first column of your schedule.
2.	Summarize the total costs to account for; calculate the 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.