Wintel is a fast-growing manufacturer of computer chips. 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. Spoiled units are disposed of at zero net disposal value. Wintel uses the FIFO method of process costing. Summary data andweighted-average data for September 2017 are as follows

Requirement 1. For each cost category, compute equivalent units. Show physical units in the first column of your schedule.

Enter the physical units in first, then calculate the equivalent units. (Complete all answer boxes. Enter a "0" for applicable zero amounts.)

	Physical
Flow of Production	Units
Work in process beginning
Started during current period
To account for
Completed and transferred out during current period
From beginning work in process
Started and completed
Normal spoilage
Abnormal spoilage
Work in process, ending
Accounted for
Equivalent units of work done in current period

Equivalent Units
Direct	Conversion
Materials	Costs

Requirement 2. Summarize total costs to account for; calculate the 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
Total costs to account for

Next calculate cost per equivalent unit for each cost category.(Enter your answers to the nearest cent.)

		Direct	Conversion
		Materials	Costs
Divide by:
Cost per equivalent unit for work done to date

Finally 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. Round your answers to the nearest whole dollar. Note that the total costs accounted for may not equal the total costs to account for due torounding.)

		Total	Direct	Conversion
		Production Costs	Materials	Costs
Completed and transferred out:
Total from beginning inventory before normal spoilage

Total costs of units completed and transferred out

Total costs accounted for

Requirement 3. Should Windels managers choose the weighted-average method or the FIFO method? Explain briefly.

Total Production Costs Direct Conversion Materials Costs 211.00 $ 86.00 Cost per equivalent unit for work done to date Cost of units completed and transferred out Abnormal spoilage Work in process, ending 785.565 $ 85.239 227 470 24. 682 558,095 $ 60 557 99 170 717 822 $ 107 254 8.084 260,236 Total costs accounted for 978.058 $ Total Production Costs Direct Conversion Materials Costs 211.00 $ 86.00 Cost per equivalent unit for work done to date Cost of units completed and transferred out Abnormal spoilage Work in process, ending 785.565 $ 85.239 227 470 24. 682 558,095 $ 60 557 99 170 717 822 $ 107 254 8.084 260,236 Total costs accounted for 978.058 $