Using the information given:

1. What is the total cost per equivalent unit for September? This amount represents the cost of resources consumed to make each unit.

2. What is the cost per unit of the products transferred to finished goods in September? This amount represents the inventory value, at cost.

3. Why does the answer in question 1 differ from question 2?

Home Insert Page Layout Formulas Data Review View Physical Units (Computer Chips) 900 Direct Materials $125.766 100% | Conversion Costs $ 10.368 30% EN 2,754 2,500 490 2 Work in process, beginning inventory (September 1) 3 Degree of completion of beginning work in process 4 Started during September 5 Good units completed and transferred out during Sep 6 Work in process, ending inventory (September 30) 7 Degree of completion of ending work in process 8 Total costs added during September 9 Normal spoilage as a percentage of good units 10 Degree of completion of normal spoilage 11 Degree of completion of abnormal spoilage 100% $619,650 10% $253,098 15% 100% 100% 100% 100%