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In September, the first process reported the following data: a. In the first process, all direct materials are added at the beginning of the process. b. Beginning work in process had 5,400 units, 20% complete. Costs in beginning inventory included direct materials, $810; and conversion costs, $249. C. Costs added to production during September were direct materials $1,710; and conversion costs $2,954. d. During September, 12,600 units were started and 14,400 good units were transferred out to the second process. There were 2,500 units that remained in ending work in process, 25% complete. e. All units were inspected at the 90% point of completion. Required: (1) Prepare the unit section of the production report (2) Using the weighted average method, calculate the unit cost. (3) Prepare the journal entry for the spoilage assuming all spoilage is considered normal. (4) Prepare the journal entry for the spoilage assuming all spoilage is considered abnormal. (5) Prepare the journal entry for the spoilage assuming 5% of the good units transferred out is considered normal and the rest of the spoilage considered abnormal. In September, the first process reported the following data: a. In the first process, all direct materials are added at the beginning of the process. b. Beginning work in process had 5,400 units, 20% complete. Costs in beginning inventory included direct materials, $810; and conversion costs, $249. C. Costs added to production during September were direct materials $1,710; and conversion costs $2,954. d. During September, 12,600 units were started and 14,400 good units were transferred out to the second process. There were 2,500 units that remained in ending work in process, 25% complete. e. All units were inspected at the 90% point of completion. Required: (1) Prepare the unit section of the production report (2) Using the weighted average method, calculate the unit cost. (3) Prepare the journal entry for the spoilage assuming all spoilage is considered normal. (4) Prepare the journal entry for the spoilage assuming all spoilage is considered abnormal. (5) Prepare the journal entry for the spoilage assuming 5% of the good units transferred out is considered normal and the rest of the spoilage considered abnormal