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 testing department. Direct materials are added when the testing department process is 90% complete. Conversion costs are added evenly during the testing department's process. As work in assembly is completed, each unit is immediately transferred to testing. As each unit is completed in testing, it is immediately transferred to Finished Goods.

Physical Units	Transferred-In	Direct	Conversion
	(Car Seats)	Costs	Materials	Costs

Work in process, October 1	9,000	$2,884,000	$0	$1,077,240
Transferred in during October 2014	?
Completed during October 2014	29,300
Work in process, October 31	5,200
Total costs added during October 2014		$8,874,000	$10,928,900	$4,466,580

Superscript aaDegree of completion: transferred-in costs, ?%; direct materials, ?%; conversion costs,75%.

Superscript bbDegree of completion: transferred-in costs, ?%; direct materials, ?%; conversion cos60%.

1.	What is the percentage of completion for (a) transferred-in costs and direct materials in beginning work-in-process inventory and (b) transferred-in costs and direct materials in ending work-in-process inventory?
2.	For each cost category, compute equivalent units in the testing department. Show physical units in the first column of your schedule.
3.	For each cost category, summarize total testing department costs for October 2014, calculate the cost per equivalent unit, and assign costs to units completed (and transferred out) and to units in ending work in process.
4.	Prepare journal entries for October transfers from the assembly department to the testing department and from the testing department to Finished Goods.

Requirement 1. What is the percentage of completion for (a) transferred-in costs and direct materials in beginning work-in-process inventory and (b) transferred-in costs and direct materials in ending work-in-process inventory?

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		Transferred-in costs	Direct materials
(a)	Beginning work-in-process inventory
(b)	Ending work-in-process inventory