The assembly division of Quality 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 Conversion Production Costs Materials Costs Total costs to account for Reference Data Table - Conversion Equivalent Units Direct Conversion Costs $142,570 Physical Units Flow of Production Materials Costs Physical Units Direct (Watches) Materials 100 Beginning work in process (May 19 $459,888 Started in May 2017 510 Completed during May 2017 450 Ending work in process (May 31) 160 Total costs added during May 2017 $3,237,000 Degree of completion: direct materials, 80%; conversion costs, 35%. Degree of completion: direct materials, 80%; conversion costs, 40%. Completed and transferred out during current period 450 450 450 Work in process, ending 160 128 64 $1,916,000 610 Accounted for 578 Work done to date 514