The assembly division of Cranberry Watches, Inc. uses the weighted$-$average method of process costing. Consider the following data for May $2020$ :

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Requirement

Compute equivalent units for direct materials and conversion costs. Show physical units in the first column of your schedule.

Enter the physical units first, then calculate the equivalent units

Flow of Production

Work in process beginning

Started during current period

To account for

Completed and transferred out during current period

Work in process, ending

Accounted for

Equivalent units of work done to date

Data table

$\backslash$table$[[,\backslash$table$[[$Physical Units$],[($Watches$)]],\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Conversion$],[$Costs$]]],[$Beginning work in process $($May $1),78,$$$249,750,$$$67,350$