The assembly division of Fenton 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.) (Click the icon to view the equivalent unit computation.) Read the requirement. - X Reference Requirement Equivalent Units Direct Conversion Materials Costs 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. Physical Flow of Production Units Completed and transferred out during current period 465 465 465 Work in process, ending 140 91 49 Print Done 605 Accounted for 556 514 Work done to date Data Table Conversion Costs $79,900 Physical Units Direct (Watches) Materials Beginning work in process (May 1) 90 $543,000 Started in May 2017 515 Completed during May 2017 465 Ending work in process (May 31) 140 Total costs added during May 2017 $3,210,000 Degree of completion: direct materials, 80%; conversion costs, 35%. Degree of completion direct materials, 65%; conversion costs, 35%. $1,385,000