Burleson Company manufactures car seats in its San Antonio plant. Each car seat passes through the assembly department and the testing department. This problem focuses on the assembly department.

Please help me find the missing parts for Requirement 4. Please show all work.

i Data Table X Physical Units Direct Conversion (Car Seats) Materials Costs Work in process, October 19 4,500 $1,152,000 $483,300 Started during October 2017 21,500 Completed during October 2017 24,000 Work in process, October 31 2,000 Total costs added during October 2017 $4,386,000 $2,143,200 Degree of completion: direct materials, 2%; conversion costs, 60%. Degree of completion: direct materials, 7%; conversion costs, 75%. Print Done Requirement 1. For each cost category, compute equivalent units in the assembly department. Show physical units in the first column of your schedule. Equivalent Units Physical Direct Conversion Flow of Production Units Materials Costs Work in process beginning 4,500 Started during current period 21,500 To account for 26,000 Completed and transferred out during current period 24,000 24,000 24,000 Work in process, ending 2,000 2,000 1,500 26,000 Accounted for Work done to date 26,000 25,500 Requirement 3. For each cost category, summarize total assembly department costs for October 2017 and calculate the cost per equivalent unit. Begin by summarizing the total assembly department costs for October 2017. Total Direct Conversion Production Costs Materials Costs Work in process, beginning $ 1,635,300 $ 1,152,000 $ 483,300 Costs added in current period 6,529,200 4,386,000 2,143,200 Total costs to account for 8,164,500 $ 5,538,000 $ 2,626,500 Now calculate the cost per equivalent unit for each cost category. Direct Conversion Materials Costs Costs incurred to date $ 5,538,000 $ 2,626,500 Divide by equivalent units of work done to date 26,000 25,500 Cost per equivalent unit 213 $ 103 Requirement 4. Assign costs to units completed and transferred out and to units in ending work in process. Total Direct Conversion Production Costs Materials Costs Completed and transferred out Work in process, ending Total costs accounted for