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Direct Materials $96,140 Conversion Costs $19,280 Physical Units (ball bearings) Work in process, September 18 1,300 Started during September 2018 2,600 Good units completed and transferred out during September 2018 1,700 Work in process, September 306 900 Costs added during September 2018 a Degree of completion direct materials, 100%; conversion costs, 30%. bDegree of completion: direct materials, 100%; conversion costs, 35%. $582,400 $291,750 Megachip 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. Suppose Megachip determines standard costs of $280 per (equivalent) unit for direct materials and $95 per (equivalent) unit for conversion costs for both beginning work in process and work done in the current period. 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 the 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 Requirement 1. For each cost element, compute the equivalent units. Show physical units in the first column. Enter the physical units in first, and then calculate the equivalent units. (Round your answers to the nearest whole number.) Equivalent Units Physical Direct Conversion Flow of Production Units Materials Costs Work in process, beginning 1,300 2,600 Started during current period 3,900 To account for 0 910 1,300 400 400 400 Completed and transferred out during current period: From beginning work in process Started and completed Normal spoilage Abnormal spoilage Work in process, ending 255 255 255 1,045 1,045 1,045 900 900 315 3,900 Accounted for Work done in current period only 2,600 2,925 Requirement 2 and 3. For each cost element, calculate the cost per equivalent unit. Summarize total costs to account for, calculate cost per equivalent unit for each cost category, and assign total costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process. Begin by summarizing the total costs to account for. Total Direct Conversion Production Costs Materials Costs Work in process, beginning 401,050 $ 37,050 364,000 $ 728,000 Costs added in current period 1,005,875 277,875 $ 1,406,925 $ 1,092,000 $ 314,925 Total costs to account for Now assign total costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process. (Complete all answer boxes. For accounts with a $0 balance, make sure to enter "O" in the appropriate column.) Total Direct Conversion Production Costs Materials Costs $ 364,000 $ 37,050 Completed and transferred out: Work in process, beginning Costs added to beginning inventory before normal spoilage Total from beginning inventory before normal spoilage Started and completed before normal spoilage 401,050 $ 86,450 0 86,450 487,500 150,000 112,000 38,000 1 95,625 71,400 24,225 Normal spoilage Total costs of units completed and transferred out 733,125 Abnormal spoilage 391,875 281,925 292,600 252,000 99,275 29,925 Work in process, ending $ Total costs accounted for 1,406,925 $ 314,925 1,092,000 $