Consider the following data for the assembly division of Stiles Watches Inc.: (Click the icon to view the data.) (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 calculate cost per equivalent unit for direct materials and conversion costs, and assign total costs to units completed and transferred out) and to units in ending work in process Equivalent unit computation Data Equivalent Units Direct Conversion Materials Costs Conversion Costs Physical Units Flow of Production $114,350 455 455 Completed and transferred out during current period Work in process, ending 455 130 Direct Physical Units Materials Beginning work in process (May 1) 95 $521,450 Started in May 2018 490 Completed during May 2018 455 Ending work in process (May 31) 130 Costs added during May 2018 $3,205,000 Degree of completion: direct materials, 90%; conversion costs, 50% Degree of completion direct materials, 70%, conversion costs, 30% 91 39 585 $1,380,000 Accounted for 546 494 Work done to date