the standard-costing method. Begin by summarizing total costs to account for. Next enter the standard cost per equivalent unit for each cost category and calculate the total production cost per unit at standard costs. (Enter your answers to the nearest cent.) Data table Weighted-average data Requirement Complete requirements 1 and 2 using the standard-costing method. 1. For each cost category, compute equivalent units. Show physical units in the first column. 2. Summarize total costs to account for; calculate cost per equivalent unit for each cost category; and assign costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process. 3. What issues should the manager focus on when reviewing the equivalent units calculations? Requirement 1. For each cost category, compute equivalent units. Show physical units in the first column. Use the standard-costing method. Enter the physical units in first, then calculate the equivalent units. (Complete all input fields. Enter a "0" for applicable zero amounts.)