The assembly division of Stiles Watches, Inc. uses the weighted-average method of process costing. Consider the following data for May 2020: Physical Units Direct Conversion (Watches) Materials Costs Beginning work in process (May 1)a 105 $480,800 $96,800 Started in May 2020 485 Completed during May 2020 445 Ending work in process (May 31)b 145 Total costs added during May 2020 $3,190,000 $1,420,000 aDegree of completion: direct materials, 80%; conversion costs, 35%. bDegree of completion: direct materials, 60%; conversion costs, 20%. Requirement Compute equivalent units for direct materials and conversion costs. Show physical units in the first column of your schedule Physical Flow of Production Units Work in process beginning Started during current period To account for Completed and transferred out during current period Work in process, ending Accounted for Equivalent units of work done to date