The assembly division of Quality Time Pieces, Inc. uses the weighted-average method of process costing. Consider the following data for May 2020:

	Physical Units (Watches)	Direct Materials	Conversion Costs
Beginning work in process (May 1)a	100	$ 459,888	$ 142,570
Started in May 2020	510
Completed during May 2020	450
Ending work in process (May 31)b	160
Total costs added during May 2020		$3,237,000	$1,916,000

^a Degree of completion: direct materials, 80%; conversion costs, 35%.

^b Degree of completion: direct materials, 80%; conversion costs, 40%.

Compute equivalent units for direct materials and conversion costs. I suggest that you use the process costing worksheet that we used in class to complete this question.