Carrie's Limited has two departments, the assembly department and the testing department in its brake-pad manufacturing plant, where each brake-pad is conveyed through each department. Carrie's process-costing system consist of two cost categories: Single direct cost (direct materials) and a single indirect-cost category (conversion costs). Direct materials are added at the beginning of the process. Conversion costs are added evenly during the process. When the assembly department finishes work on each brake-pad, it is immediately transferred to testing. Carrie's uses the weighted-average method of process costing. Data for the assembly department for October 2019 are as follows: Physical Units (Brake Pads) Work in process, October 1 Started during October 2019 Completed during October 2019 23,500 6,000 21,000 Direct Materials $1,200,000 Work in process, October 31 3,500 Total costs added during October 2019 x Degree of completion: direct materials, 100%; conversion costs, 60%. y Degree of completion: direct materials, 100%; conversion costs, 70%. $4,600,000 By reference to the above data: a. What are the similarities between job-order and process costing? b. What are the differences between job-order and process costing? Conversion Costs $ 400,750 $2,456,500