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 2017 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 Flow of Production Work in process beginning Equivalent Units Physical Direct Units Materials Conversion Costs Requirements Started during current period To account for Completed and transferred out during current period Work in process, ending Accounted for Data table Physical Units (Car Seats) Work in process, October 1 4,000 Direct Materials $1,248,000 Conversion Costs $241,650 22,500 26,000 500 Started during October 2017 Completed during October 2017 Work in process, October 31b Total costs added during October 2017 $4,635,000 $2,575,125 aDegree of completion: direct materials, ?%; conversion costs, 45%. "Degree of completion: direct materials, ?%; conversion costs, 65%. More info 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 2017 and calculate the cost per equivalent unit. 4. Assign costs to units completed and transferred out and to units in ending work in process. The process-costing system at Fielding 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, it is immediately transferred to testing. Fielding Company uses the weighted-average method of process costing. Print Done Done r all Check answer