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 20142014 are as follows

Requirements

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.

Physical Units (Computer Chips) Materials Costs Direct Conversion $160,640 100% $15,810 30% Work in process, beginning inventory (September 1) 1,000 Degree of completion of beginning work in proces:s Started during September Good units completed and transferred out during September Work in process, ending inventory (September 30) 2,780 2,600 500 100% 30% $572,680 $272,310 Degree of completion of ending work in process Total costs added during September Normal spoilage as a percentage of good units Degree of completion of normal spoilage Degree of completion of abnormal spoilage 15% 100% 100% 100% 100%