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The assembly division of Stiles Watches, Inc. uses the FIFO method of process casting Consider the following data for the month of May 2017 Click the icon to view the data.) Requirement Compute equivalent units for direct materials and conversion costs. Show physical units in the first column of your schedule. Data table Conversion Costs $71,250 Physical Units Direct (Watches) Materials Beginning work in process (May 1) 100 $549,300 Started in May 2017 487 Completed during May 2017 467 Ending work in process (May 31) 120 Total costs added during May 2017 $3,460,200 Degree of completion direct materials, 95% conversion costs, 40% Degree of completion direct materials, 56% conversion costs, 35% $1,782,200 Print Done