3. Consider the following data for the assembly division of Matt Furniture Inc.: The assembly division uses the weighted-average method of process costing. a Degree of completion: direct materials, 90%; conversion costs, 40%. b Degree of completion: direct materials, 60%; conversion costs, 30%. a. Compute equivalent units for direct materials and conversion costs. Show physical units in the first column of your schedule. b. Calculate cost per equivalent unit for direct materials and conversion costs