Company manufactures car seats in its TulsaTulsa plant. Each car seat passes through the assembly department and the testing department. This problem focuses on the testing department. Direct materials are added when the testing department process is 9595% 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. GableGable Company uses the weighted-average method of process costing. Data for the testing department for October 20142014 are as follows:

Physical Units			Transferred-In		Direct		Conversion
			(Car Seats)		Costs		Materials		Costs
Work in process, October 1 Superscript aOctober 1a	7,500		$2,930,000		$ 0$0		$729,900
Transferred in during October 20142014	?
Completed during October 20142014	25,300
Work in process, October 31 Superscript bOctober 31b	3 3,700
Total costs added during October 20142014			$7,510,000		$ $9,209,200		$$3,831,300

Superscript aaDegree

of completion: transferred-in costs, ?%; direct materials, ?%; conversion costs,

6565%.

Superscript bbDegree

of completion: transferred-in costs, ?%; direct materials, ?%; conversion costs,

50%.

1.	What is the percentage of completion for (a) transferred-in costs and direct materials in beginning work-in-process inventory and (b) transferred-in costs and direct materials in ending work-in-process inventory?
2.	For each cost category, compute equivalent units in the testing department. Show physical units in the first column of your schedule.
3.	For each cost category, summarize total testing department costs for October 20142014, calculate the cost per equivalent unit, and assign costs to units completed (and transferred out) and to units in ending work in process.
4.	Prepare journal entries for October transfers from the assembly department to the testing department and from the testing department to Finished Goods.

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