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 transfemed to testing. As each unit is completed in testing, it is immediately transferred to Finished Goods. Fielding Company uses the weighted-average method of process costing. Data for the testing department for October 2014 are as follows: (Click the icon to view the testing department data.) Read the reguirements. 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? Transferred-in costs Direct materials (a) Beginning work-in-process inventory (b) Ending work-in-process inventory 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 transfemed to testing. As each unit is completed in testing, it is immediately transferred to Finished Goods. Fielding Company uses the weighted-average method of process costing. Data for the testing department for October 2014 are as follows: (Click the icon to view the testing department data.) Read the reguirements. 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? Transferred-in costs Direct materials (a) Beginning work-in-process inventory (b) Ending work-in-process inventory