Data table Physical Units Direct Conversion (Watches) Materials Costs Beginning work in process (May 1) a 105 $480,800 $96,800 Started in May 2020 485 Completed during May 2020 445 Ending work in process (May 31) b 145 Total costs added during May 2020 $3,190,000 $1,420,000 aDegree of completion: direct materials, 80%; conversion costs, 35%. b Degree of completion: direct materials, 60%; conversion costs, 20%. Reference Flow of Production Completed and transferred out during current period Work in process, ending Accounted for Work done to date Equivalent Units Physical Direct Conversion Units Materials Costs 445 445 445 145 87 29 590 532 474