The assembly division of Canterbury Watches, Inc. uses the weighted-average method of process costing. Consider the following data for May 2020: Physical Units Direct Conversion (Watches) Materials Costs Beginning work in process (May 1)a 100 $738,600 $64,500 Started in May 2020 525 Completed during May 2020 480 Ending work in process (May 31)b 145 Total costs added during May 2020 $3,195,000 $1,415,000 aDegree of completion: direct materials, 80%; conversion costs, 35%. bDegree of completion: direct materials, 80%; conversion costs, 40%. Equivalent Units Physical Direct Conversion Flow of Production Units Materials Costs Completed and transferred out during current period 480 480 480 Work in process, ending 145 116 58 Accounted for 625 Work done to date 596 538 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. *** Breakdown Answers to each question*** Note: I've had to submit this questions 3 times today. Please see the breakdown I received. I do not understand this breakdown.