The information for May is as follows: Physical units Direct Material Cost Conversion Costs 10,000 units $105,000 $68,000 Beginning Work in Process * Started Units Completed Units Ending Work in Process ** Total Cost added during period 55,000 units 60,000 units 5,000 units $314,100 $271,200 * Degree of completion for beginning work in process: direct materials, 70%; conversion costs, 60%. ** Degree of completion for ending work in process: direct materials, 70%; conversion costs, 80%. Required: "Use the table below to answer" 1- Compute the physical units (12 marks) 2- Compute the equivalent units (16 marks) 3- Compute the total cost to account for (18 marks) 4- Compute the cost per equivalent units (19 marks) 5- Assign the cost to completed units and ending work in process (15 marks) UNITS Physical Units Equivalent units Beg. WIP Started Unit to account for Direct Material Conversion Costs Completed and transferred Ending WIP Units Accounted for COSTS Total Direct Material Conversion Costs Beg WIP Cost added Total cost to account for Equivalent unit cost ASSIGN TOTAL COST Cost of units Completed and transferred Cost of Ending WIP Total cost Accounted for