$18-29$ Weighted$-$average method, assigning costs. Tomlinson Corporation is a biotech company based in Milpitas. It makes a cancer$-$treatment drug in a single processing department. Direct materials are added at the start of the process. Conversion costs are added evenly during the process. Tomlinson uses the weighted$-$average method of process costing. The following information for July $2020$ is available.

$\backslash (\{\}^\{2\}\backslash )$ Degree of completion: direct materials, $100\backslash \%$; conversion costs, $\backslash (25\backslash \%\backslash ).$

$\backslash (\{\}^\{5\}\backslash )$ Degree of completion: direct materials, $100\backslash \%$; conversion costs, $\backslash (70\backslash \%\backslash ).$

$1.$ Calculate the cost per equivalent unit for direct materials and conversion costs.

$2.$ Summarize the total costs to account for and assign them to units completed $($and transferred out$)$ and to units in ending work in process.