Units in process at the end of August are 20% complete; materials are added at the beginning of the process. UNITS Collins Company Production Cost Report - Assembly Department (Partial) Month Ended August 31 Units accounted for: Completed and transferred out Ending work-in-process Total units accounted for Equivalent Units Physical Direct Conversion Units Materials Costs Requirements Compute the equivalent units of production for direct materials and conversion costs for each independent scenario: 1. Units in process at the end of August are 20% complete; materials are added at the beginning of the process. 2. Units in process at the end of August are 80% complete; materials are added at the beginning of the process. 3. Units in process at the end of August are 20% complete; materials are added at the end of the process. 4. Units in process at the end of August are 80% complete; materials are added at the halfway point.