Company is a manufacturer of car seats. Each car seat passes through 1st the assembly department and 2nd testing department. This problem focuses on the testing department. Direct materials are added when the testing department process is 90% complete. Conversion costs are added evenly during the testing department's process. As work in assembly is completed, each unit is immediately transferred to testing. As each unit is completed in testing, it is immediately transferred to Finished Goods. Suppose that Larsen Company uses FIFO in all of its departments. Data for the testing department for October 2014 are as follows: Physical Transferred Direct Conversion units In Costs Materials Costs Beg work in process a 7,500 $2,800,000 $835,460 Transferred in currently Units Completed (UC] 26,300 End, work in process b 3,700 Total costs added currently ------- $7,735,250 $9,704,700 $3.955.900 A.Degree of completion: transferred-in?_%: direct materials,0%; conversion, 70%. Are the %s on Beg. Inventory REQUIRED for YOU to compute the equivalent units in the Required Item 1 below? Y/N? _ B. Degree of completion: transferred-in costs, 100%; direct materials. 0%: conversion costs, 60%. $0 = Required: Fill in the blanks ABOVE and below. Grading will NOT consider your format and step-by-step solution: Compute the Current-period's equivalent units in the TESTING department: For the Transferred-in Direct Material - and Conversion Is the total equivalent units the total of OUTPUT or INPUT done? My answer is it's _ Calculate the Current-period's Cost per equivalent unit for: the Transferred-in - Direct Material Conversion Assign costs to the units completed and transferred out: $_ and to those in ending work in process: $ . and