Rounder specializes in the manufacture of ball bearings for aircraft. 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. Normally, the spoiled units are 15% of the good units transferred out. Spoiled units are disposed of at zero net disposal price. Rounder uses the weighted average method of process costing. Summary data for September 2018 are: (Click the icon to view the data.) Required 1. For each cost element, compute the equivalent units. Show physical units in the first column. 2. For each cost element, calculate the cost per equivalent unit. 3. Summarize total costs to account for, and assign these costs to units completed and transferred out to normal spoilage), to abnormal spoilage, and to units in ending work in process X Data Table Direct Conversion Materials $97,750 Costs $9,670 Physical Units (ball bearings) Work-in-process, September 19 975 Started during September 2018 2,900 Good units completed and transferred out during September 2018 2,350 Work-in-process, September 306 100 Costs added during September 2018 Degree of completion: direct materials, 100%: conversion costs. 30% Degree of completion direct materials. 100% conversion costs, 50%. $581,700 $294,500