DE21-22 Use the information on Polar Spring's Bottling Department in Daily Exercise 21-15, and the equivalent units and cost per equivalent unit you computed in Daily Exercises 21-20 and 21-21. to assign the costs to units completed and transferred out, and to ending inventory, using the weighted-average method. (Hint: The conversion cost per unit does not work out to an even number. Carry your computation to at least three decimal places. Should you have a "rounding error" of less than $10 in your "Total costs accounted for." assign the rounding error to the cost of units completed and transferred out.)