Consider the following data for the Satellite Assembly Divison of Aerospatiale:

Physical Units Direct Conversion Costs Satellites) Materials $4,933,600 Beginning work in process (May 1)a Started in May 2007 Completed during May 2007 Ending work in process (May 31) Total costs added during May 2007 910,400 50 46 12 $32,200,000 $13,920,000 Degree of completion, beginning: direct materials 90%; conversion costs 40% Degree of completion, ending: direct materials 50 %; conversion costs 40 % The Satellite Assembly Division uses weighted-average method of process costing. Do the following: a) Compute equivalent units for direct materials and conversion costs. Show physical units in a separate column of data. b) Did you compute equivalent unit numbers for the beginning work in process? If not, why not? c) Calculate cost per equivalent unit for direct materials and conversion costs. d) Summarize total costs to account for. e) Assign these costs to units completed and transferred out, and to units in ending work in process.