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%

Question: 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. Note that the total costs account for direct materials and conversion costs may not equal the total production costs due to rounding.)

Answer:

	Total Production Costs	Direct Materials	Conversion Costs
Good units completed and transferred out
Cost before adding normal spoilage	$ 635,800	$ 453,200	$ 182,600
Normal Spoilage	95,370	________	________
Total cost of good units completed and transferred out	731,170
Abnormal Spoilage	84,966	60,564	24,402
Work in progress, ending	122,445	111,240	11,205
Total costs accounted for	1,669,751	________	_________