Requirement

Summarize total costs to account for, calculate cost per equivalent unit for direct materials and conversion costs, and assign costs to units completed (and transferred out) and to units in ending work-in-process inventory.

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The assembly division of Canterbury Watches, Inc. uses the FIFO method of process costing. Consider the following data for May 2020 : (Click the icon to view the data.) (Click the icon to view the equivalent unit computation.) Requirement Summarize total costs to account for, calculate cost per equivalent unit for direct materials and conversion costs, and assign costs to units completed (and transferred out) and to units in ending work-in-process inventory. Begin by summarizing total costs to account for. Next, calculate cost per equivalent unit for direct materials and conversion costs