essing department Direct materials are added at the start of the process. Conversion costs are added evenly during the process. Bio Watch uses the weighted-average method of process costing. The following information for July 2018 is available (Click the icon to view the dala.) (Click the icon to view the tolal costs.) Reguired 1 Total costs Data Equivalent Units Total Costs for July 2018 Physical Direct Conversion Work in process, beginning $ 75,300 Units Materials Costs Direct materials Work in proce5s, July 1 87.500 c 12,300 12.300 8610 Conversion costs 162.800 Completed and transferred out during July Direct materials added during July 390,000 42 300 42.300 42.300 Work in process, July 31 8120 20,300 20,300 461.750 Coversion costs added during July aDegree of camplelian direct materials, 100 % eonversian costs 70 % Degree of completion: direct materials, 100% conversion costs, 40 %. 1.014.55 Total costs to account for X Required . Calculate the cost per equivalent unit for direct materials and conversion costs units completed 2. Summarize total costs to account for, and assign total costs (and transferred out) and to units in ending work in process Requirement 1. Calculate the cost per equivalent unit for direct materials and conversion costs. Enter the physical units first, and then calculate the equivalent units. (Round your answers to the nearest whole unit.) Equivalent Units Physical Units Direct Conversion Materials Costs Flow of Production Work in process, beginning Started during current period To account for Completed and transferred out during current period Work in process, ending Accounted for Work done to date Requirement 2. Summarize total costs to account for, and assign total costs to units completed (and transferred out) and to units ending work in process. Begin by summarizing the total costs to account for Total Production Direct Conversion Costs Materials Costs Total costs to account for Next calculate cost per equivalent unit for direct materials and conversion costs. (Round your cost per equivalent unit to four decimal places.) Direct Conversion Materials Costs Divide by Cost per equivalent unit for work done to date Finally, assign total costsf units completed (and transferred out) and to units in ending work in process. (Round your answers to the nearest whole dollar.) Total Production Direct Conversion Costs Materials Costs Total costs accounted for