Ross 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. Compute the equivalent units of production for direct materials and conversion costs for each independent scenario: (Click the icon to view the scenarios.) Scenario 1. Units in process at the beginning of August are 20% complete; units in process at the end of August are 40% complete; materials are added at the beginning of the process. Ross Company Production Cost Report - Assembly Department (Partial) Month Ended August 31 UNITS Units accounted for: Completed and transferred out Ending work-in-process Total units accounted for Equivalent Units Whole Transferred Direct Conversion Units In Materials Costs n/a n/a n/a