Wafer Co is a fast-growing manufacturer of computer chips. Direct materials are added at the start of the production process. Conversation 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. Spoiled units are disposed of at zero net disposal value. Wafer Co uses the wighted-average method of process costing. Summary data for September 2014 are as follows: For each cost category, compute enquivalent units. Show physical units in the first column of your schedule. Summerize the total costs to account for; calculate the cost per equivalent unit for each cost category; and j assign costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to 5 units in ending work in process