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.) 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. Data table Physical Units Flow of Production Work in process beginning Conversion Started during current period Costs $96,800 To account for Physical Units Direct (Watches) Materials Beginning work in process (May 1)a 105 $480,800 Started in May 2017 485 Completed during May 2017 445 Ending work in process (May 31) 145 Total costs added during May 2017 $3,190,000 a Degree of completion: direct materials, 80%; conversion costs, 35%. bDegree of completion: direct materials, 60%; conversion costs, 20%. Completed and transferred out during current period Work in process, ending $1,420,000 Accounted for Equivalent units of work done to date