Berrian Company manufactures car seats in its Albany plant. Each car seat passes through the assembly department and the testing department. This problem focuses on the assembly department. The process-costing system at Berrian 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. When the assembly department finishes work on each carseat, it is immediately transferred to testing. Berrian Company uses the weighted-average method of process costing. Data for the assembly department for October 2013 are as follows:

	Physical Units (Car Seats)		Direct Materials		Conversion Costs
Work in process, October 1 (a)	4,000		$1,248,000		$241,650
Started during October 2013	22,500
Completed during October 2013	26,000
Work in process, October 31 (b)	500
Total costs added during October 2013			$4,635,000		$2,575,125
(a) Degree of completion: direct materials, ?%; conversion costs, 45%.
(b) Degree of completion: direct materials, ?%; conversion costs, 65%.

Required

1. For each cost category, compute equivalent units in the assembly department. Show physical units in the first column of your schedule.
2. What issues should the manager focus on when reviewing the equivalent units calculation?
3. For each cost category, summarize total assembly department costs for October 2013 and calculate the cost per equivalent unit.
4. Assign total costs to units completed and transferred out and to units in ending work in process.