Fielding Company manufactures car seats in its Houston 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 95% 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. Fielding Company uses the weighted-average method of process costing. Data for the testing department for October 2014 are as follows:

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