Cool Manufacturing produces cotton cloth. The company is using the weighted average method. The information for May is as follows: Physical units Direct Conversion Costs Material Cost 10,000 units Beginning Work in Process * Started Units $105,000 $68,000 55,000 units 60,000 units Completed Units Ending Work in Process ** Total Cost added during period 5,000 units $314,100 $271,200 * Degree of completion for beginning work in process: direct materials, 70%; conversion costs, 60%. ** Degree of completion for ending work in process: direct materials, 70%; conversion costs, 80%. Required: "Use the table below to answer" 1- 2- 3- Compute the physical units (12 marks) Compute the equivalent units (16 marks) Compute the total cost to account for (18 marks) Compute the cost per equivalent units (19 marks) Assign the cost to completed units and ending work in process (15 marks) 4- 5