The assembly division of Marzollo Time Pieces, 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. Begin by summarizing the total costs to account for. Total Direct Materials Conversion Costs Production Costs Total costs to account for Data table - X - Requirement Conversion 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. Costs $71,250 Physical Units Direct (Watches) Materials Beginning work in process (May 1) 75 $432,500 Started in May 2017 520 Completed during May 2017 470 125 Ending work in process (May 31) Total costs added during May 2017 $3,225,000 Degree of completion direct materials, 80%; conversion costs, 35% Degree of completion direct materials, 64%; conversion costs, 32%. $1,395,000 Print Done Reference Reference Equivalent Units Physical Direct Conversion Flow of Production Units Materials Costs Completed and transferred out during current period 470 470 470 125 Work in process, ending 80 40 595 Accounted for 550 510 Work done to date