FW Manufacturing has the following data for the month of May 2014: Direct Material Conversion Costs 50 units of beginning work in process, Mayl* $26,000 $5,400 530 units Started and 480 units Completed in May 2009, 100 units of ending work in process, May 316 Total costs added during the month $300,000 $141,000 Degree of completion: direct materials, 80%, conversion costs, 40% Degree of completion: direct materials, 60%, conversion costs, 10%. It uses the weighted average method of process costing. REQUIRED:Fill in the blanks below. Q10. Compute equivalent units for direct materials and conversion Q11. Calculate the cost per equivalent unit for direct materials __and conversion _, and Q12. Assign costs to: the units completed $ and units in ending work in process