please show all work including formulas used :$18-19$ Consider the following data for the assembly division $of$ a satellite manufacturer:

$\begin{array}{cc}?& \text{P}\text{h}\text{y}\text{s}\text{i}\text{c}\text{a}\text{l}\text{U}\text{n}\text{i}\text{t}\text{s}(satellites)\\ \text{D}\text{i}\text{r}\text{e}\text{c}\text{t}\text{M}\text{a}\text{t}\text{e}\text{r}\text{i}\text{a}\text{l}\text{s}& \text{C}\text{o}\text{n}\text{v}\text{e}\text{r}\text{s}\text{i}\text{o}\text{n}\text{C}\text{o}\text{s}\text{t}\text{s}\\ \text{B}\text{e}\text{g}\text{i}\text{n}\text{n}\text{i}\text{n}\text{g}\text{w}\text{o}\text{r}\text{k}-in-\text{p}\text{r}\text{o}\text{c}\text{e}\text{s}\text{s}(May1)& ?\\ 8& \text{\$}5426960\\ \text{S}\text{t}\text{a}\text{r}\text{t}\text{e}\text{d}in\text{M}\text{a}\text{y}& 55\\ ?& ?\\ \text{C}\text{o}\text{m}\text{p}\text{l}\text{e}\text{t}\text{e}\text{d}\text{d}\text{u}\text{r}\text{i}\text{n}\text{g}\text{M}\text{a}\text{y}& 51\\ ?& ?\\ \text{E}\text{n}\text{d}\text{i}\text{n}\text{g}\text{w}\text{o}\text{r}\text{k}-in-\text{p}\text{r}\text{o}\text{c}\text{e}\text{s}\text{s}(May31){?}^{(}()()2)& 12\\ ?& ?\\ \text{C}\text{o}\text{s}\text{t}\text{s}\text{a}\text{d}\text{d}\text{e}\text{d}\text{d}\text{u}\text{r}\text{i}\text{n}\text{g}\text{M}\text{a}\text{y}& ?\\ \text{\$}35420000& \text{\$}15312000\end{array}$

$1$ Degree $of$ completion: direct materials, $90\%$; conversion costs, $40\%.$

$2$ Degree $of$ completion: direct materials, $60\%$; conversion costs, $30\%.$

The assembly division uses the weighted$-$average method $of$ process costing. $18-19$ Consider the following data for the assembly division $of$ a satellite manufacturer:

$\begin{array}{cc}?& \text{P}\text{h}\text{y}\text{s}\text{i}\text{c}\text{a}\text{l}\text{U}\text{n}\text{i}\text{t}\text{s}(satellites)\\ \text{D}\text{i}\text{r}\text{e}\text{c}\text{t}\text{M}\text{a}\text{t}\text{e}\text{r}\text{i}\text{a}\text{l}\text{s}& \text{C}\text{o}\text{n}\text{v}\text{e}\text{r}\text{s}\text{i}\text{o}\text{n}\text{C}\text{o}\text{s}\text{t}\text{s}\\ \text{B}\text{e}\text{g}\text{i}\text{n}\text{n}\text{i}\text{n}\text{g}\text{w}\text{o}\text{r}\text{k}-in-\text{p}\text{r}\text{o}\text{c}\text{e}\text{s}\text{s}(May1)& ?\\ 8& \text{\$}5426960\\ \text{S}\text{t}\text{a}\text{r}\text{t}\text{e}\text{d}in\text{M}\text{a}\text{y}& 55\\ ?& ?\\ \text{C}\text{o}\text{m}\text{p}\text{l}\text{e}\text{t}\text{e}\text{d}\text{d}\text{u}\text{r}\text{i}\text{n}\text{g}\text{M}\text{a}\text{y}& 51\\ ?& ?\\ \text{E}\text{n}\text{d}\text{i}\text{n}\text{g}\text{w}\text{o}\text{r}\text{k}-in-\text{p}\text{r}\text{o}\text{c}\text{e}\text{s}\text{s}(May31){?}^{(}()()2)& 12\\ ?& ?\\ \text{C}\text{o}\text{s}\text{t}\text{s}\text{a}\text{d}\text{d}\text{e}\text{d}\text{d}\text{u}\text{r}\text{i}\text{n}\text{g}\text{M}\text{a}\text{y}& ?\\ \text{\$}35420000& \text{\$}15312000\end{array}$

$1$ Degree $of$ completion: direct materials, $90\%$; conversion costs, $40\%.$

$2$ Degree $of$ completion: direct materials, $60\%$; conversion costs, $30\%.$

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.

Calculate cost per equivalent unit for direct materials and conversion costs.

Summarize total costs $to$ account for, and assign these costs $to$ units completed $(and$ transferred out$)$ and $to$ units $in$ ending work$-in-$process.