Berrian Company manufactures car seats in its Denver plant. Each car seat passes through the assembly department and testing department. This problem focuses on the testing department. Direct materials are added when the testing department process is 90?% complete. Conversion costs are added evenly during the testing?department's process. As work in assembly is?completed, each unit is immediately transferred to testing. As each unit is completed in?testing, it is immediately transferred to Finished Goods. Berrian Company uses the?weighted-average method of process costing. Data for the testing department for October 2017 are as?follows:

Score: 0.69 of 1 pt 6 of / (/ complete) HW Score: 95.54%, 6.69 of / pts x P17-39 (similar to) Question Help Berrian Company manufactures car seats in its Denver plant. Each car seat passes through the assembly department and testing department. This problem focuses on the testing department. Direct materials are added when the testing department process is 90% complete. Conversion costs are added evenly during the testing department's process. As work in assembly is completed, each unit is immediately transferred to testing. As each unit is completed in testing, it is immediately transferred to Finished Goods. Berrian Company uses the weighted-average method of process costing. Data for the testing department for October 2017 are as follows: (Click the icon to view the testing department data.) Read the requirements. Requirement 1. What is the percentage of completion for (a) transferred-in costs and direct materials in beginning work-in-process inventory and (b) transferred-in costs and direct materials in ending work-in-process inventory? Transferred-in costs Direct materials (a) Beginning work-in-process inventory 100% 0% (b) Ending work-in-process inventory 100% 0% i Data Table Requirement 2. For each cost category, compute equivalent units in the testing department. Show physical units in the first column of yo Equivalent Units Transferred-in Direct Conversion Physical Units Transferred-In Direct Conversion Physical Units Materials (Car Seats) Costs Materials Costs Costs Costs Work in process, October 1a 7,500 $2,937,000 $0 $944,605 Work in process, beginning 7,500 Transferred in during October 2017 Transferred in during current period 22,500 Completed during October 2017 26,300 Work in process, October 31 3,700 To account for 30,000 Total costs added during October 2017 $7,863,000 $9,625,800 $3,960,835 Completed and transferred out during current period 26,300 26,300 26,300 26,300 Degree of completion: transferred-in costs, ?%; direct materials, ?%; conversion costs, 75%. Work in process, ending 3,700 Degree of completion: transferred-in costs, ?%; direct materials, ?%; conversion costs, 60%. 3,700 0 2,220 Accounted for 30,000 Print Done Equivalent units of work done to date 30,000 26,300 28,520 Requirement 3. For each cost category, summarize total testing department costs for October 2017, calculate the cost per equivalent unit, and assign costs to units completed (and transferred out) and to units in ending work in process. Begin by summarizing the total costs to account for. (For amounts with a 0 balance, make sure to enter "0" in the appropriate cell.) Enter any number in the edit fields and then click Check Answer.x P17-39 (similar to) Question Help Berrian Company manufactures car seats in its Denver plant. Each car seat passes through the assembly department and testing department. This problem focuses on the testing department. Direct materials are added when the testing department process is 90% complete. Conversion costs are added evenly during the testing department's process. As work in assembly is completed, each unit is immediately transferred to testing. As each unit is completed in testing, it is immediately transferred to Finished Goods. Berrian Company uses the weighted-average method of process costing. Data for the testing department for October 2017 are as follows: (Click the icon to view the testing department data.) Read the requirements. Equivalent units of work done to date 30,000 26,300 28,520 Requirement 3. For each cost category, summarize total testing department costs for October 2017, calculate the cost per equivalent unit, and assign costs to units completed (and transferred out) and to units in ending work in process. Begin by summarizing the total costs to account for. (For amounts with a 0 balance, make sure to enter "0" in the appropriate cell.) Total Transferred-in Direct Conversion i Data Table Production Costs Costs Materials Costs Work in process, beginning 3,881,605 $ 2,937,000 $ 0 $ 944,605 Costs added in current period 21,449,635 7,863,000 9,625,800 3,960,835 Physical Units Transferred-In Direct Conversion Total costs to account for 25,331,240 $ 10,800,000 $ 9,625,800 $ 4,905,440 (Car Seats) Costs Materials Costs Work in process, October 1a 7,500 $2,937,000 $0 $944,605 Calculate the cost per equivalent unit for transferred-in costs, direct materials, and conversion costs. Transferred in during October 2017 Transferred-in Direct Conversion Completed during October 2017 26,300 Costs Costs Work in process, October 310 3,700 Materials Total costs added during October 2017 $7,863,000 $9,625,800 $3,960,835 Costs incurred to date $ 10,800,000 $ 9,625,800 $ 4,905,440 Degree of completion: transferred-in costs, ?%; direct materials, ?%; conversion costs, 75%. Divide by equivalent units of work done to date 30,000 26,300 28,520 Degree of completion: transferred-in costs, ?%; direct materials, ?%; conversion costs, 60%. Cost per equivalent unit 360 $ 366 $ 172 Print Done Assign total costs to units completed (and transferred out) and to units in ending work in process. (For amounts with a 0 balance, make Total Transferred-in Direct Conversion Production Costs Costs Materials Costs Annianment of anato.P17-39 (similar to) iQuestion Help Berrian Company manufactures car seats in its Denver plant. Each car seat passes through the assembly department and testing department. This problem focuses on the testing department. Direct materials are added when the testing department process is 90% complete. Conversion costs are added evenly during the testing department's process. As work in assembly is completed, each unit is immediately transferred to testing. As each unit is completed in testing, it is immediately transferred to Finished Goods. Berrian Company uses the weighted-average method of process costing. Data for the testing department for October 2017 are as follows: (Click the icon to view the testing department data.) Read the requirements. Total Transferred-m Direct Conversion Production Costs Costs Materials Costs Work in process, beginning $ 3,881,605 $ 2,937,000 $ 0 $ 944,605 Costs added in current period 21,449,635 7,863,000 9,625,800 3,960,835 Total costs to account for $ 25,331,240 $ 10,800,000 $ 9,625,800 $ 4,905,440 i Data Table Calculate the cost per equivalent unit for transferred-in costs, direct materials, and conversion costs. Transferred-in Direct Conversion Costs Materials Physical Units Transferred-In Direct Conversion Costs Costs Materials Costs Costs incurred to date $ 10,800,000 $ 9,625,800 $ 4,905,440 (Car Seats) 7,500 $2,937,000 $0 $944,605 Divide by equivalent units of work done to date 30,000 26,300 28,520 Work in process, October 1a Transferred in during October 2017 360 $ 366 $ 172 Completed during October 2017 26,300 Cost per equivalent unit Work in process, October 31 3,700 Assign total costs to units completed (and transferred out) and to units in ending work in process. (For amounts with a 0 balance, make Total costs added during October 2017 $7,863,000 $9,625,800 $3,960,835 aDegree of completion: transferred-in costs, ?%; direct materials, ?%; conversion costs, 75%. Total Transferred-in Direct Conversion Degree of completion: transferred-in costs, ?%; direct materials, ?%; conversion costs, 60%. Production Costs Costs Materials Costs Assignment of costs: Print Done Completed and transferred out Work in process, ending Total costs to account for Enter any number in the edit fields and then click Check