The assembly division of quality time pieces, inc. uses the fifo method of process costing. consider the following data for the month of may 2017: (click the icon to view the data.) requirement compute equivalent units for direct materials and conversion costs. show physical units in the first column of your schedule. enter the physical units in first, then calculate the equivalent units. physical flow of production units work in process, beginning 100 started during current period 510 to account for 610 completed and transferred out during current period: from beginning work in process 100 started and completed 350 work in process, ending 160 accounted for 610 equivalent unts of work done in current period equivalent units direct conversion materials costs 20 350 128 498 479 enter any number in the edit fields and then click check answer.