The assembly division of Stiles Watches, Inc. uses the weighted average method of process costing. Consider the following data for the month of May 2017: PER (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 Costs Production Costs Materials Total costs to account for Data table Conversion Costs Costs $96,550 Physical Units Direct (Watches) Materials Beginning work in process (May 1) 82 $549,300 Started in May 2017 505 Completed during May 2017 467 Ending work in process (May 31) 120 Total costs added during May 2017 $3,235,000 Degree of completion: direct materials, 80%; conversion costs, 35%. Degree of completion direct materials, 55%; conversion costs, 35% $1,405,000 Print Done Reference Total ction Costa Equivalent Units Direct Conversion Physical Units Materials Costs 467 467 Flow of Production Completed and transferred out during current period Work in process, ending Accounted for 467 120 66 42 587 533 509 Work done to date Print Done