Question #$1$

ChipPro 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. ChipPro uses the weighted$-$average method of

process costing. Summary data for September $2020$ are:

$($Click the icon to view the data.$)$

Read the requirements.

Requirement $1.$ For each cost category, compute equivalent units. Show physical units in the first column of your schedule.

Enter the physical units in first, then calculate the equivalent units.