Torres Company has the following data for the Assembly Department for August (Click the icon to view the data.) Conversion costs are added evenly throughout the process. The company uses the weighted average method. Read the requirement Scenario 1. Units in process at the end of August are 40% complete; materials are added at the beginning of the process. Torres Company Production Cost Report - Assembly Department (Partial) Month Ended August 31 Equivalent Units Physical Direct Conversion UNITS Units Materials Costs Units accounted for: - Data table Completed and transferred out 1,000 Ending work-in-process 2,500 Units in process at the beginning of August Units started in August Units completed and transferred Units in process at end of August Total units accounted for 3,100 400 Print Done