Weighted$-$average method, equivalent units. Consider the following data for the Assembly Division of Fenton

Watches, Inc.: The Assembly Division uses the weighted$-$average method of process costing.

$1-$ When cost accountants use Process Costing systems.

Compute equivalent units for direct materials and conversion costs. Show physical units in the first column

of your schedule.

Assign cost to

a$)$ completed and transferred out units, and

b$)$ Work in Process $($ending$).$