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.

$$

$$

Equivalent Units

$$

Physical

Direct

Conversion

Flow of Production

Units

Materials

Costs

Work in process beginning

$800$

$$

Started during current period

$2,728$

$$

To account for

$3,528$

$$

Completed and transferred out during current period

$2,400$

$2,400$

$2,400$

Normal spoilage

$360$

$360$

$360$

Abnormal spoilage

$288$

$288$

$288$

Work in process, ending

$480$

$480$

$72$

Accounted for

$3,528$

$$

$$

Work done to date

$3,528$

$3,120$

Part $2$

Requirement $2.$ Summarize the total costs to account$$ for; calculate the cost per equivalent unit for each cost$$ category; and assign costs to units completed and transferred out$($including normal$$ spoilage$),$ to abnormal$$ spoilage, and to units in ending work in process.

Begin by summarizing the total costs to account for.

Total

Direct

Conversion

$$

$$

Production Costs

Materials

Costs

Work in process, beginning

$$170,768$

$$157,088$

$$13,680$

Costs added in current period

$822,832$

$583,792$

$239,040$

Total costs to account for

$$993,600$

$$740,880$

$$252,720$

Part $3$

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

Direct

Conversion

$$

$$

Materials

Costs

Costs incurred to date

$$740,880$

$$252,720$

Divide by:

Equivalent units of work done to date

$3,528$

$3,120$

Cost per equivalent unit for work done to date

$$210\mathrm{.}00$

$$81\mathrm{.}00$

Part $4$

$$Finally$,$ assign total costs to units completed and transferred out$($including normal$$ spoilage$),$ to abnormal$$ spoilage, and to units in ending work in process. $($Round your answers to the nearest whole dollar. Note that the total costs account for direct materials and conversion costs may not equal the total production costs due to$$ rounding.$)$

Total

Direct

Conversion

$$

$$

Production Costs

Materials

Costs

Good units completed and transferred out

Cost before adding normal spoilage

$$698,400$

$$504,000$

$$194,400$

Normal spoilage

$104,760$

$75,600$

$29,160$

Total cost of good units completed and transferred out

$803,160$

$$

$$

Abnormal spoilage

$$

$$

Work in process, ending

$$

$$

$$

Total costs accounted for

$$

$$

$$