$17-19$ Weighted$-$average method, equivalent units. The assembly division of Fenton Watches, Inc.,

uses the weighted$-$average method of process costing. Consider the following data for the month of

May $2014$:

Degree of completion: direct materials, $90\%$; conversion costs, $40\%.$

Degree of completion: direct materials, $60\%$; conversion costs, $30\%.$

Compute equivalent units for direct materials and conversion costs. Show physical units in the first column

of your schedule.