Consider the following data for the Assembly Division of a satellite manufacturer: All direct materials are added at the beginning of the operation process. * Degree of completion: conversion costs 40% Degree of completion: conversion costs 30% Required: Using the weighted-average (WA) method to a. determine the equivalent units of direct material costs, and conversion costs. (6) b. calculate the total costs per equivalent unit. (4) c. assign costs to units completed and transferred-out. (3)