Fielding Company manufactures car seats in its Tulsa plant.

Each car seat passes through the assembly department and

the testing department. This problem focuses on the assembly

department.

$($Click the icon for Fielding's process$-$costing

system information.$)$

Data for the assembly department for October $2020$ are

as follows:

$($Click the icon to view the assembly

department data.$)$

Read the requirements.

Requirement $1.$ For each cost category, compute equivalent units in the assembly department. Show physical units in the first

column of your schedule.More info

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 tableFor each cost category, compute equivalent units in the assembly department.

Show physical units in the first column of your schedule.

What issues should the manager focus on when reviewing the equivalent$-$unit

calculations?

For each cost category, summarize total assembly department costs for

October $2020$ and calculate cost per equivalent unit.

Assign costs to units completed and transferred out and to units in ending

work in process.