Burleson Company manufactures car seats in its Hartford plant. Each car seat passes through the assembly department and the testing department. This problem focuses on the assembly department. Data for the assembly department for October 2020 are as follows: (Click the icon to view the assembly department data.) Requirement 1. For each cost category, compute equivalent units in the assembly department. Show physical units in the first column of your schedule. Requirement 2. What issues should the manager focus on when reviewing the equivalent-unit calculations? To show better performance, a department supervisor might report a degree of completion resulting in cost per equivalent unit and operating income. In other words, estimates of degree of completion can help managers should ask supervisors specific questions about the process they followed. Top management should always emphasize obtaining the correct answer, regardless of how it affects reported performance. This emphasis drives throughout the organization. Requirement 3. For each cost category, summarize total assembly department costs for October 2020 and calculate cost per equivalent unit. Begin by summarizing the total assembly department costs for October 2020 . Requirement 3. For each cost category, summarize total assembly department costs for October 2020 and calculate cost per equivalent unit. Begin by summarizing the total assembly department costs for October 2020. Now calculate cost per equivalent unit for each cost category. More info The process-costing system at Burleson 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 car seat, it is immediately transferred to testing. Burleson Company uses the weighted-average method of process costing. Data table