Fielding Company manufactures car seats in its Seattle plant. Each car seat Data for the assembly department for October 2020 are as follows: passes through the assembly department and the testing department. This (Click the icon to view the assembly department data.) problem focuses on the assembly department. Requirement 1. For each cost category, compute equivalent units in the assembly department. Show physical units in the first column of your schedule. (For amounts with a 0 balance, make sure to enter "0" in the appropriate cell.) Data table The process-costing system at Fielding Company has a single direct-cost category 1. For each cost category, compute equivalent units in the assembly department. Show (direct materials) and a single indirect-cost category (conversion costs). Direct physical units in the first column of your schedule. materials are added at the beginning of the process. Conversion costs are added 2. For each cost category, summarize total assembly department costs for October 2020 and evenly during the process. When the assembly department finishes work on each calculate the cost per equivalent unit. car seat, it is immediately transferred to testing. Fielding Company uses the FIFO 3. Assign total costs to units completed and transferred out and to units in ending work in method of process costing. process. 4. Explain any difference between cost per equivalent unit in the assembly department under the weighted-average method and the FIFO method. 5. Should Fielding's managers choose the weighted-average method or the FIFO method? Explain briefly