3: Process Costing System Techsafe Company manufactures car seats. Each car seat passes through the assembly department and testing department. When the assembly department finishes work on each car seat. it is immediately transferred to testing department. The process-costing system at Techsafe Company has a single direct-cost category (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. The table below shows the relevant data for the assembly department for July 2020. Physical Units (Car Seats) Direct Material Costs $1,250,000 Conversion Costs $402,750 Work in process, 1 5,000 July 2020 (*) Started during July 20,000 2020 Completed during 22,500 July 2020 Work in process, 31 2,500 July 2020 (**) Costs added during July 2020 $4,500,000 $2,337,500 Note: (") Degree of completion: 100% for direct materials and 60% for conversion cost (**) Degree of completion: 100% for direct materials and 70% for conversion cost Required a) Determine the cost per equivalent unit for the Techsafe Company's direct materials and conversion costs, and the total unit cost for the current period, under the FIFO method. Show all workings. b) Determine the cost per equivalent unit for the Techsafe Company's direct materials and conversion costs, and the total unit cost for the current period, under the Weighted Average method. Show all workings