Data table Physical Units (Car Seats) 5,000 23,000 26,000 Direct Conversion Materials Costs $1,480,000 $483,000 More info The process-costing system at St. Germaine 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, & is immediately transferred to testing St. Germaine Company uses the weighted average method of process costing Work in process, October 1" Started during October 2020 Completed during October 2020 Work in process, October 31 Total costs added during October 2020 Degree of completion direct matenas, % conversion costs, 75% 2.000 $4,876,000 $2.597.000 Print Done Work done to date Print Requirement 2. What issues should the ma To show better perfomance, a department s estimates of degree of completion can help process they followed Top management sh Requirements 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 2020 and calculate cost per equivalent 4. Assign costs to units completed and transferred out and to unite in ending t and operating nome inte hagers shoult ask supervisors specific qu This emphasis drivee