K Collins Company has the following data for the Assembly Department for August: (Click the icon to view the data.) Conversion costs are added evenly throughout the process. The company uses the weighted-average method. Read the requirement. Scenario 1. Units in process at the end of August are 20% complete; materials are added at the beginning of the process. Collins Company Production Cost Report - Assembly Department (Partial) Month Ended August 31 UNITS Units accounted for:" Completed and transferred out Ending work-in-process Equivalent Units Physical Units Direct Materials Conversion Costs Total units accounted for Scenario 2. Units in process at the end of August are 80% complete; materials are added at the beginning of the process. Collins Company Production Cost Report - Assembly Department (Partial) Month Ended August 31 UNITS Equivalent Units Physical Units Direct Conversion Materials Costs