17-24 Weighted average method, equivalent units. The assembly division of Quality Time Pieces, Inc. uses the weighted average method of process costing. Consider the following data for the month of May 2017 Direct Materials $ 459,888 Conversion Costs $ 142,570 Beginning work in process (May 1) Started in May 2017 Completed during May 2017 Ending work in process (May 31) Total costs added during May 2017 Physical Units (Watches) 100 510 450 160 $3,237,000 $1,916,000 a Degree of completion direct materials, 80%, conversion costs, 35%. Degree of completion: direct materials, 80%, conversion costs, 40%. Compute equivalent units for direct materials and conversion costs. Show physical units in the first column of your schedule. Required