Burleson Company manufactures car seats in its Tulsa plant. Each car seat passes through the assembly department and the testing department. This problem focuses on the assembly department. (Click the icon for Burleson's process-costing system information.) Data for the assembly department for October 2017 are as follows: (Click the icon to view the assembly department data.) Read the requirements X Requirements Data Table More Info Conversion Costs $451,440 1. For each cost category, compute equivalent units in the assembly department. Show physical units in the first column of your schedule. 2. What issues should the manager focus on when reviewing the equivalent-unit calculations? 3. For each cost category, summarize total assembly department costs for October 2017 and calculate the cost per equivalent unit. 4. Assign costs to units completed and transferred out and to units in ending work in process Physical Units Direct (Car Seats) Materials Work in process, October 18 4.800 $1,340,400 Started during October 2017 22.000 Completed during October 2017 24,000 Work in process, October 31b Total costs added during October 2017 $5,038,000 Degree of completion: direct materials, ?%; conversion costs, 55% Degree of completion direct materials, ?%; conversion costs, 70%. 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, 2,800 $2,611,840 Print Done Print Done