The assembly division of Fenton Watches, Inc. uses the weighted-average method of process costing. Consider the following data for May 2020: (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 your schedule. Data table Enter the physical units first, then calculate the equivalent units. Flow of Production Physical Units Work in process beginning 78 495 Started during current period Beginning work in process (May 1) Started in May 2020 Completed during May 2020 Ending work in process (May 31)b Physical Units Direct (Watches) Materials 78 $249,750 Conversion Costs $67,350 495 443 130 573 Total costs added during May 2020 $3,240,000 $1,410,000 To account for Completed and transferred out during current period *Degree of completion: direct materials, 80%; conversion costs, 35%. "Degree of completion: direct materials, 40%; conversion costs, 20%. Work in process, ending 130 Accounted for Equivalent units of work done to date Print Done -