The assembly division of Armani Watches, Inc., uses the weighted-average method of process costing. Consider the following data for the month of May 2019:

	Physical Units (Watches)	Direct Materials	Conversion Costs
Beginning work in process (May 1)a	180	$ 653,360	$ 251,040
Started in May 2019	560
Completed during May 2019	540
Ending work in process (May 31)b	180
Total costs added during May 2019		$4,340,000	$2,382,000
a Degree of completion: direct materials, 90%; conversion costs, 40%.
b Degree of completion: direct materials, 60%; conversion costs, 30%.

Required:

a. Compute equivalent units for direct materials and conversion costs. Show physical units in the first column of your schedule, Using the Weighted Average method

b. Summarize the total costs to account for, calculate the cost per equivalent unit for direct materials and conversion costs, and assign costs to the units completed (and transferred out) and units in ending work in process. Using the Weighted Average method