Consider the following data for the assembly division of KK Watches, Inc.: Physical Direct Conversion Costs Units Materials (Watche) Br 91,040 Beginning work in process (May 1)* Started in May 2013 Completed during May 2013 Ending work in process (May 31) Br 3,220,000 Total costs added during May 2013 "Degree of completion: direct materials, 90% ; conversion costs, 40%. "Degree of completion: direct materials, 60%; conversion costs, 30%. Required: 80 500 460 120 Overhead costs Machine hours Number of employees. Required: Br 493,360 1. Suppose the assembly division at KK Watches, Inc., uses the weighted average method of process costing a) Compute equivalent units for direct materials and conversion costs. Show physical flow of units in the first column of your schedule. b) Calculate cost per equivalent unit for direct materials and conversion costs c) Assign total costs to units completed (and transferred out) and to units in ending work in process. Homestead Pottery, Inc., is divided into two operating divisions: pottery and retail. The company allocates power and human resources department costs to each operating division. Power costs are allocated on the basis of the number of machine hours and human resources costs on the basis of the number of employees. No effort is made to separate fixed and variable costs; however, only budgeted costs are allocated. Allocations for the coming year are based on the following data: Br 100,000 Support Departments Power 2,000 20 Br 1,392,000 Human Resources Br 205,000 2,000 60 a) Allocate the support service costs using the direct method. b) Allocate the support service costs using the sequential method. c) Allocate the support service costs using the reciprocal method Operating Divisions Pottery Retail Br 80,000 3,000 60 Br 50,000 5,000 80