The assembly division of Cranberry Watches, Inc. uses the weighted-average method of process costing. Consider the following data for the month of May 2017: (Click the icon to view the data.) Requirement Compute equivalent units for direct materials and conversion costs. Show physical units in the first column of schedule. your 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 Physical Units Data table Physical Units Direct Conversion (Watches) Materials Beginning work in process (May 1) a 85 $464,000 Costs $83,200 Started in May 2017 Completed during May 2017 510 450 Ending work in process (May 31) b 145 Total costs added during May 2017 $3,215,000 $1,390,000 aDegree of completion: direct materials, 80%; conversion costs, 35%. Degree of completion: direct materials, 80%; conversion costs, 40%