Maki Co. is an eyeglasses company operating in Jakarta. It manufactures its glasses in two departments: assembly department and finishing department. When the work in the assembly department is done, each glasses immediately transferred to finishing department. Direct materials are added when the process in the assembly department is 70% complete. Conversion costs are added evenly during the assembly process. When the assembling process for each eyeglasses finished, it is immediately transferred to Finished Goods. The weighted-average method of process costing is used in Maki Co. The information for the assembly department for May 20X3 are as listed below: Physical Units Transferred-In Costs Direct Materials Conversion Cost Work in Process, 1 15,000 Rp376,625,000 RpO Rp125,500,000 May 20X3 ?% ?% 65% Degree of completion, 1 May 20X3 ? Transferred in during May 20X3 Completed during May 20X3 42,000 Work in Process, 31 May 20X3 8,000 Degree of 100% ?% 70% Completion, 31 May 20X3 Total Costs added during May 20X3 Rp684,760,000 Rp712,545,000 Rp395,600,000 Required: 1. How much are the transferred-in units during May 20X3? What is the degree of completion during the beginning and ending of the period? Explain your answer. 2. For each cost category, compute equivalent units in the finishing department. 3. For each cost category, summarize total finishing department costs for May and calculate the cost per equivalent unit. After that, assign the costs to units completed (and transferred out) and to units ending work in process. 4. Prepare journal entries for May transfers from the assembly department to the finishing department and from the finishing department to Finished Goods