Collins Company has the following data for the Assembly Department for August (Click the icon to view the data.) Conversion costs are added evenly throughout the process. The company uses the weighted-average method. Read the requirement Scenario 1. Units in process at the end of August are 20% complete; materials are added at the beginning of the process. Collins Company Production Cost Report - Assembly Department (Partial) Month Ended August 31 UNITS Units accounted for: Completed and transferred out Ending work-in-process Total units accounted for Equivalent Units Physical Direct Conversion Units Materials Costs Data table Units in process at the beginning of August 900 Units started in August 2,000 Units completed and transferred 2,100 Units in process at end of August 800 - X Requirements Compute the equivalent units of production for direct materials and conversion costs for each independent scenario: 1. Units in process at the end of August are 20% complete; materials are added at the beginning of the process. 2. Units in process at the end of August are 80% complete; materials are added at the beginning of the process. 3. Units in process at the end of August are 20% complete; materials are added at the end of the process. 4. Units in process at the end of August are 80% complete; materials are added at the halfway point. - X