The son of Canterbury Watches, the mos the method of cos cocina con tre following data for the month of May 2017 Kontowwe dat (Cache ich to view the quant un computin Requirement Sumental coils to count or call the cost per went for de mers cocods, and son costo units come in transferred out and to units ending work in process ten by the costs to account Total Direct Conversion Production Costa Materials Coats Data Table to ur Physical Units Direct Conversion (Watches) Materials Costs Beginning work in process (May 1) 120 $285,600 $96,550 Started in May 2017 490 Completed during May 2017 440 Ending work in process (May 31) 170 Total costs added during May 2017 $3,336,100 $1,673,000 a Degree of completion direct materials, 85%, conversion costs, 25% bDegree of completion direct materials, 70%, conversion costs, 40% Print Done Reference Equivalent Units Direct Conversion Flow of Production Materials Costs Completed and transferred out during current period: From beginning work in process Started and completed 18 90 320 320 68 119 Work in process, ending 457 478 Equivalent units of work done in current period Print Done