are as follows: (Click the icon to view the testing department data.) the requirements 2 Assign total costs to units completed (and transferred out) and to units in ending work in process. a Degree of completion: transferred-in costs, ?\%; direct materials, ?\%; conversion costs, 80%. b Degree of completion: transferred-in costs, ?\%; direct materials, ?\%; conversion costs, 65%. 2: Requirements 1. What is the percentage of completion for transferred-in costs and direct materials in (a) beginning work-in-process inventory and (b) ending work-in-process inventory? 2. For each cost category, compute equivalent units in the testing department. Show physical units in the first column of your schedule. 4. Prepare journal entries for October transfers from the assembly department to the testing department and from the testing department to Finished Goods