Bt. Germaine Company manufactures car seats in its Mians plant. Each car seat passes through the assembly department and the tasting department. This problem focuses on the assembly department (Click the icon for St. Germaine's protes-corting eystem information) Data for the assembly dipartment for October 2020 areas of Cack the one the santly department dists) Read the event Data table (Car Seats) Work in process, October 1 Started during October 2020 Completed during October 2020 Work in process, Ocbber 31 To cos added during Octuber 2020 Dege of and materials Degree of modes 5,400 21,000 24,500 Physical Units Direct Materials $1.344,000 Conversion Costs $577,190 1,900 $4.305000 $2.067.430 on coverson at 70% Print Done x Requirements 1. For each cost category, compute eauvalent units in the assembly department Show physical units in the first column of your 2. What issues should the manager toous on when reviewing the sunset-un calculations? 3. For each test category, summaries tulal assentry department coats for October 2020 and calculate cost per equivalent t 4 Assign costs to units completed and transferred out and to units in ending Print Done agree of Requirement 2. What sums should the manager focus on when reviewing the equivalent-unit calculations of degree of To show better performancs a department supervisor might report a higher degree of completion resulting in understated cost per equivalent unit and overslated operating income in other words completion can help to smooth samings from one period to the next To guard against the possibity of bias managers should ask supervisors specific questions about the Moons they ted Thp management should always emphasize ottaming the correct answer, regardless of how it affects reported performance. This emphasis drives ethical actions throughout the organization Requirement 3. For each cost category, summarize total assembly department costs for October 2020 and calulate cost per equivalent unit Begin by summating the total assembly department costs for October 2020 Total Direct Conversion Work in process beginning Costs added in cument period Production Costs 130000 Materials Costs 0 42500 323950 459950 52250 552250 100700 143200 Total costs to account for