Assembly division data - X Consider the following data for the assembly division of a satellite manufacturer: E: (Click the icon to view the assembly division data.) B (Click the icon to view the equivalent unit computation.) The assembly division uses the weighted average method of process costing. Required Summarize total costs to account for and assign these costs to units completed and transferred out) and to units in ending work in process. Begin by summarizing the total costs to account for. Physical Units Direct Conversion (satellites) Materials Costs Beginning work in process (May 1) 6 $5,470.000 $1,001,000 Started in May 2018 65 Completed during May 2018 46 25 Ending work in process (May 31) Costs added during May 2018 $35,460,000 $15,280,000 Degree of completion direct materials, 90%; conversion costs, 40% Degree of completion direct materials, 55%, conversion costs, 30%. Total Direct Conversion Costs Production Costs Materials Total costs to account for Print Done Next calculate cost per equivalent unit for direct materials and conversion costs. (Round your cost per equivalent unit to the nearest cent.) Direct Conversion Costs Equivalent unit computation x Materials Divide by Cost per equivalent unit for work done to date Physical Units Equivalent Units Direct Conversion Materials Costs Flow of Production Finally, assign total costs to units completed (and transferred out) and to units in ending work in process. (Round your answers to the nearest dollar.) Completed and transferred out during current period 46 46 46 Total Direct Conversion Work in process, ending 25 14 8 Production Costs Materials Costs 71 Accounted for 60 54 Work done to date Total costs accounted for Print Done