17-19 Weighted-average method, equivalent units and unit costs. Consider the following data for the assembly division of a satellite manufacturer: Direct Materials Conversion Costs 8 $ 5,426,960 $ 1,001,440 Physical Units (satellites) Beginning work in process (May 1)" Started in May 2018 55 Completed during May 2018 51 Ending work in process (May 31) 12 Costs added during May 2018 *Degree of completion: direct materials, 90%; conversion costs, 40%. Degree of completion: direct materials, 60%; conversion costs, 30%. $35,420,000 $15,312,000 The assembly division uses the weighted-average method of process costing. Required 1. Compute equivalent units for direct materials and conversion costs. Show physical units in the first column of your schedule. 2. Calculate cost per equivalent unit for direct materials and conversion costs. A. untinn af Cornien 17.10)