fill out table provided in picture.

Process Costing 2FIFO method, assigning costs assembly divisich of Quality Time Pieces, Inc. uses the FIFO method of process costing. Consider the 4 following data for the month of May 2017: Physical Units Direct Conversion (Watches) Materials Costs Beginning work in process (May 1) Started in May 2017 Completed during May 2017 Ending work in process (May 31)b Total costs added during May 2017 Degree of completion: 100 $459,888 $142,570 510 450 160 10 $3,237,000 $1,916,000 Direct materials Conversion costs 13 14 15 16 80% 35% b Degree of completion: Direct materials Conversion costs 80% 40% 18 Equivalent Units 19 Direct Materials Conversion Flow of Production Completed and transferred out during current period From beginning work in process Started and completed Work in process, ending Equivalent units of work done in current period Costs 21 65 350 64 479 20 350 128 23 24 26 27 Use the blue shaded areas on the ENTERANSWERS tab for inputs. Always use cell references and formulas where ap ropriate to receive full credit.If you copy/paste from 28 the Instruction tab you will be marked wrong. 9 0 Requirement Summarize the total costs to account for, conversion costs, and assign costs to units completed (and transferred out) and to units in ending calculate the cost per equivalent unit for direct materials and work in L proce