Data table Work in process, October 1 Started during October 2020 Completed during October 2020 Work in process, October 31b Total costs added during October 2020 Physical Units (Car Seats) Direct Conversion 5,100 Materials $1,489,200 Costs $684,675 19,500 22,500 2,100 aDegree of completion: direct materials, ?%; conversion costs, 60%. Degree of completion: direct materials, ?%; conversion costs, 75%. Print Done $4,095,000 $1,891,350 Reference Direct Materials Conversion Costs Costs incurred to date Divide by equivalent units of work done to date Cost per equivalent unit for work done to date $ 5,584,200 $ 24,600 2,576,025 24,075 227 $ 107 Total Direct Conversion Production Costs Materials Costs Completed and transferred out $ 7,515,000 $ 5,107,500 $ 2,407,500 Work in process, ending Total costs accounted for 645,225 476,700 168,525 $ 8,160,225 $ 5,584,200 $ 2,576,025 Print Done Tomlinson Company manufactures car seats in its Houston plant. Each car seat passes through the assembly department and the testing department. This problem focuses on the assembly department. i (Click the icon to view information about Tomlinson Company's process-costing system.) Data for the assembly department for October 2020 are as follows: (Click the icon to view the assembly department data.) (Click the icon to view the weighted-average cost per equivalent unit data and total costs accounted for.) Read the requirements. Flow of Production Units Materials Costs Work in process beginning 5,100 19,500 Started during current period 24,600 To account for Completed and transferred out during current period: From beginning work in process 5,100 0 2,040 Started and completed 17,400 17,400 17,400 2,100 Work in process, ending 2,100 1,575 24,600 Accounted for 19,500 21,015 Equivalent units of work done in current period only Requirement 2. For each cost category, summarize total assembly department costs for October 2020 and calculate the cost per equivalent unit. Begin by summarizing the total costs to account for. Work in process, beginning Costs added in current period Total costs to account for Total Direct Conversion Production Costs Materials Costs