Process Costing - FIFO ABC is a manufacturer of picture frames for large retailers. Every picture frame passes through two departments: assembly and finishing. This problem focuses on the assembly department. The process-costing system has a single direct cost category (direct materials) and a single indirect cost category (conversion costs). Direct materials are added when the assembly department process is 10% complete. Conversion costs are added evenly during the assembly department's process. uses the weighted-average method of process costing. Consider the following data for the assembly department in May. (b) Vegree of completion: direct materials, 100%, conversion costs, 15% The assembly division uses the weighted average method of process costing. Use the above information to answer the following question (table below provided to assist you in your calculations): Divided by EU work done to date EU cost to date Question 2 (1 point) What is the total physical units to account for (use whole numbers) A) Question 3 (1 point) What is the number of equivalent units (direct materials and / or conversion costs) for those completed and transferred out during the current period. (Do not use \$, commas or decimals). A) Question 4 (1 point) What is the number of equivalent units (direct materials) for those items work in inventory. (Do not use $, commas or decimals)