Fielding Compary inanufactures car seass in its. Fulsa plant. Each car seat passos through the assenbly department and the testing deparment. This probiem focises on the testing dopartment Direct materials are added when the tenting department procests is 95% complete. Conversion costs are addod eventy during the testing dopartroents procoss As work in assenbly is oompleted each unit is immediately transtomed to lesting. As each unit is completed in testing. it is immediately transferred to Finished Goods. Fieling Company unet the woighted-everage method of procass costhng. Data for the lesting department for October 2020 are as follows: (Cick the icon to view the saiting department data,) Read the necuivements Data table Requirements 1. What is the percentage of completion for transferred-in costs and direct materials in (a) beginning work-in-process inventory and (b) ending work-in-process inventory? 2. For each cost category, compute equivalent units in the testing department. Show physical units in the first column of your schedule. 3. For each cost category, summarize total testing department costs for October 2020 , calculate cost per equivalent unit, and assign costs to units completed (and transferred out) and to units in ending work-in-process inventory. 4. Prepare joumal entries for October transfers from the assembly department to the testing department and from the testing dipartment to Finished Goods. Requirement 1. What it the percentage of congleton for transformed in conts and dirbct materialt in (a) beginning work-th-process imentiony and (b) ending work-th-process invintory? (a) Beginging wark-in-prochss inventary (b) Ending won-in-prochss inveritory enter "o" in the aporoprible coll) Requirement 3. For each cost catogory, summaruen total testing department costs for October 2020, calculate cost per equlalont unil, and assign costs to units complated (and transfecred out) and. to units in ending work in process invenlory. Begin by summarting the total conts to account for. (For amounts with a 0 belance, make ture to enter "or in the appropriste cell) Caloutath cont per equivalent unit for transterredin conta, direct matertals, and converion cots. credis. Exdude weplanations from any jpumal enties) Elogin by recording the transter trom the asserbly department to the letting depetment. Now record the trander trom the teving depirtmert to Finished coods. trediti. Frchide explanations from ary purnal erthes). Bogin by recording the transtor trom the assembly degartment to the tetting degartmeri. Now record the trantlor from the testing department to Finiahed Goods