18-26 Weighted-average method, equivalent units and unit costs. [Excel template] (LO 3) Consider the following data for the assembly division of Fenton Watches Inc: The assembly division uses the weighted-average method of process costing. Required Compute equivalent units for direct materials and conversion costs. Show physical units in the first column of your schedule. Check Figure: Direct materials equivalent units, 532 18-27 Weighted-average method, assigning costs (continuation of Exercise 18-26). (LO 3) Required For the data in Exercise 18-26, summarize total costs to account for, calculate cost per equivalent unit for direct materials and conversion costs, and assign total costs to units completed (and transferred out) and to units in ending work-in-process. Check Figure: Total cost of work-in-process, ending $610,200