Evenflo manufactures car seats in its Tampa factory. Each car seat passes through two departments: assembly and testing. Evenflo has one direct-cost category (direct materials) and one indirect-cost category (conversion costs). All direct materials are added at the beginning of the process and conversion costs are added evenly throughout the process. When the assembly department finishes work on each car seat, it is immediately transferred to testing. Work in Process-Assembly (Units) Beg. 9/1 Started Completed End 9/30 1,250 2,600 450 solve for units completed and transferred Costs associated with units in beginning work in process inventory are as follows: $85,000 in direct materials and $22,750 in conversion costs. In September, Evenflo incurred $241,800 in direct materials costs and $117,000 in conversion costs. Units in Beginning Work in Process on 9/1 were 90% complete as to materials and 65% complete as to conversion costs. Units in Ending Work in Process on 9/30 were 90% complete as to materials and 40% complete as to conversion costs. Use the 5-Step process to allocate manufacturing costs under the following scenarios: 1. Assume Evenflo uses the Weighted-Average Method for allocating costs. Step 1: Summarize the Physical Flow of Units Step 2: Calculate the Equivalent Units