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: Physical Units Direct Materials Conversion Costs (Watches) 100 510 450 160 $459,888 $142,570 Beginning work in process (May D Started in May 2017 Completed during May 2017 Ending work in process (May 31D Total costs added during May 2017 a Degree of completion: direct materials, 80%; conversion costs, 35%. b Degree of completion: direct materials, 80%, conversion costs, 40%. $3,237,000 S1,916,000