Fielding Company manufactures car seats in its Miami plant. Each car seat passes through the assembly department and the testing department. This problem focuses on the assembly department. 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. Data for the assembly department for October 2017 are as follows: Work in process, October 1 Started during October 2017 Completed during October 2017 Work in process, October 31b Total costs added during October 2017 Physical Units (Car Seats) Direct Conversion Materials Costs 4,500 $1,152,000 $483,300 21,500 24,000 2,000 $4,386,000 $2,143,200 *Degree of completion: direct materials, ?%; conversion costs, 60%. "Degree of completion: direct materials, ?%; conversion costs, 75%. 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