For the data in Exercise 17-26, use the FIFO method to summarize total costs to account for, calculate cost per equivalent unit for direct materials and conversion costs, and assign total costs to units completed (and transferred out) and to units in ending work in process.

Data From Exercise 17-26:

Consider the following data for the assembly division of Fenton Watches Inc.:

The assembly division uses the weighted-average method of process costing.