Cost of Goods Sold Balance, May 1 Transfer in fromm Balance, May 31 E20-20 Computing EUP Collins Company has the following data for the Assembly Department for August: Units in process at the beginning of August Units started in August Units completed and transferred Units in process at end of August 900 2,000 2,100 800 Conversion costs are added evenly throughout the process. The company uses the weighted-average method. Compute the equivalent units of production for direct materials and conversion costs for each independent scenario: 1. Units in process at the end of August are 20% complete, materials are added at the. beginning of the process. Units in process at the end of August are 80% complete, materials are added at the beginning of the process. 2