Collins Company has the following data for the Assembly Department for August: E: (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 heainning of the process Data Table Collins Company Production Cost Report - Assembly Department (Partial) Month Ended August 31 Equivalent Units Physical Direct Conversion Units Materials Costs Units in process at the beginning of August Units started in August Units completed and transferred 900 2,000 2,100 800 UNITS Units in process at end of August Units accounted for: Completed and transferred out 2100 2100 2100 800 Ending work-in-process 800 160 Print Done Total units accounted for 2900 2900 2260 Scenario 2. Units in process at the end of August are 80% complete; materials are added at the beginning of the process. * Data Table Collins Company Production Cost Report - Assembly Department (Partial) Month Ended August 31 Equivalent Units Physical Direct Conversion Units Materials Costs Units in process at the beginning of August Units started in August UNITS 900 2,000 2,100 800 Units completed and transferred Units accounted for: Completed and transferred out Units in process at end of August Ending work-in-process Print Done Total units accounted for Scenario 2. Units in process at the end of August are 80% complete; materials are added at the beginning of the process. * Data Table Collins Company Production Cost Report - Assembly Department (Partial) Month Ended August 31 Equivalent Units Physical Direct Conversion Units Materials Costs Units in process at the beginning of August Units started in August UNITS 900 2,000 2,100 800 Units completed and transferred Units accounted for: Completed and transferred out Units in process at end of August Ending work-in-process Print Done Total units accounted for Scenario 4. Units in process at the end of August are 80% complete; materials are added at the halfway point. Data Table - X Collins Company Production Cost Report - Assembly Department (Partial) Month Ended August 31 Equivalent Units Physical Direct Conversion Units Materials Costs Units in process at the beginning of August UNITS Units started in August 900 2,000 2,100 800 Units accounted for: Completed and transferred out Units completed and transferred Units in process at end of August Ending work-in-process Total units accounted for Print Done