Fielding Company manufactures car seats in its Hartford plant. Each car seat passes through the assembly department and the testing department. This problem focuses on the assembly department. (Click the icon to view information about Fielding Company's process-costing system.) Data for the assembly department for October 2017 are as follows: (Click the icon to view the assembly department data.) (Click the icon to view the total costs to account for.) (Click the icon to view the tota Read the requirement. Total costs accounted for ..... Prepare a set of summarized journal entries for all October 2017 transactions affecting Work in Process-Assembly. (Record debits first, then credits. Exclude explanations from any journal er Begin by recording the purchase and use of direct materials. JE 1 Requirement Journal Entry Accounts Debit Credit Prepare a set of summarized journal entries for all October 2017 transactions affecting Work in Process-Assembly. Set up a T-account for Work in Process Assembly and post your entries to it. Print Done 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 Total Production Costs Direct Materials Conversion Costs Completed and transferred out $ 8,554,000 $ 5,772,000 $ 2,782,000 Work in process, ending 145,775 111,000 34,775 $ 8,699,775 $ 5,883,000 $ 2,816,775 Total costs accounted for Total costs to account for Total Work in process, beginning $ Production Costs 1,489,650 $ Direct Materials Conversion Costs 1,248,000 $ 241,650 7,210,125 Costs added in current period $ 4,635,000 2,575,125 8,699,775 $ 5,883,000 $ 2,816,775 Total costs to account for Data table Physical Units (Car Seats) a Direct Conversion Materials Costs 4,000 $1,248,000 $241,650 Work in process, October 1 Started during October 2017 Completed during October 2017 Work in process, October 31b 22,500 26,000 500 Total costs added during October 2017 aDegree of completion: direct materials, ?%; conversion costs, 45%. bDegree of completion: direct materials, ?%; conversion costs, 65%. $4,635,000 $2,575,125 -