Berrian Company manufactures car seats in the Hartford plant. Each car seat passes through the assembly department and the testing department. This problem focuses on the assembly department Data table Total costs to account for Work in process. October th Started during October 2017 Completed during October 2017 Work in process, October 31 Total costs added during October 2017 Total Production Costs Materials Direct Conversion Costs Work in process, beginning $ Physical Units (Car Seats) Direct Materials 4,800 $1,340,400 Conversion Costs $451,440 Costs added in cument period Total costs to account for 1,791,840 $1,340,400 $ 7.649840 5.008,000 2011.040 451,445 $ 9,441,000 $ 6.378400 $3,063,280 22,000 24,000 2.800 Total costs accounted for $5.038.000 $2,611.840 Degree of completion direct materials, 75 conversion 55% "Degree of completion direct materials, 7% conversion costs, 70% Requirement Prepare a set of summarized journal entries for all October 2017 ansactions affecting Work in Process-Assembly. Set up a T-account for Work in Process-Assently and post your entries to Total Completed and transfered out $ Work in process, ending Total costs accounted for Direct Conversion Production Costs Materials Costs 8.544.000 $ 5.712.000 $ 2.832,000 097.680 066,400 231,200 $ 9441,680 $ 6.378400 $100320 Prepare a set of summarized journal entries for all October 2017 transactions affecting Work in Process-Assembly (Record detits first, then credits Exclude explanations Begin by recording the purchase and use of direct materials Recond the conversion costs Journal Entry Accounts Debit Credit Journal Entry Accounts Debit Credit Prepare a journal entry to transfer out the cost of goods completed. JE 3 Journal Entry Accounts Debit Credit Set up a T-account for Work in Process-Assembly and post your entries to it. Work in Process-Assembly Bal Bal. Bal. Bal.