1 Data Table Conversion Costs $96,550 Physical Units Direct (Watches) Materials Beginning work in process (May 1) 82 $549,300 Started in May 2020 505 Completed during May 2020 467 Ending work in process (May 31) 120 Total costs added during May 2020 $3,235,000 a Degree of completion: direct materials, 80%; conversion costs, 35%. bDegree of completion: direct materials, 55%; conversion costs, 35%. $1,405,000 Print Done Enter the physical units first, then calculate the equivalent units. Equivalent Units Physical Direct Conversion Flow of Production Units Materials Costs Work in process beginning 105 485 Started during current period 590 To account for Completed and transferred out during current period 445 145 Work in process, ending 590 Accounted for Equivalent units of work done to date