Fielding Company manufactures car seats in its Chicago plant. Each car seat passes through the assembly department and the testing department. This problem focuses on the assembly department. (Click the icon for Fielding's process-costing system information.) Data for the assembly department for October 2020 are as follows: (Click the icon to view the assembly department data.) Read the requirements. Requirement 1. For each cost category, compute equivalent units in the assembly department. Show physical units in the first column of your schedule. Equivalent Units Physical Direct Conversion Flow of Production Units Materials Costs Work in process beginning Started during current period To account for Completed and transferred out during current period Work in process, ending Accounted for Work done to date (0 Data table Work in process, October 1 Started during October 2020 Completed during October 2020 Work in process, October 31 Total costs added during October 2020 Physical Units Direct Conversion (Car Seats) 5,500 Materials $1,369,500 Costs $532,125 18,500 21,500 2,500 *Degree of completion: direct materials, ?%; conversion costs, 50%. Degree of completion: direct materials, ?%; conversion costs, 65%. $3,718,500 $2,057,875 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 unit. 4. Assign costs to units completed and transferred out and to units in ending work in process..