Question-3: Wayne Inc is fast growing manufacturer of film rolls. Direct materials are added at the start of the production process. Cewersion 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 film rolls. The Inspection level is 70%. Spoiled rolls are disposed of at zero net disposal value. Wayne Inc uses the weighted average method of process costing. Summary data for September 2017 are as follows: Particulars Number of Direct Material Conversion Movies cost Cost Completed (Units) WIP, September 1 600 S 96,000 $ 15,300 Degree of completion of Beginning WIP 100% 30% Started during September 2550 Goods units completed and transferred 2100 WIP, September 30 500 Degree of completion of Ending WIP 100% 40% Total cost added during September $ 5,67,000 $ 2,30,400 Normal Spoilage as a percentage of goods 15% units Degree of completion of normal spoilage 100% 70% Degree of completion of abnormal spoilage 100% 70% Requirement: Compute equivalent units for Direct Material and Conversion Cost. Show physical units in the first column of your schedule