Gable Company manufactures car seats in its Atlanta plant. Each car seat passes through the assembly department and the testing department. This problem focuses on the assembly department. i (Click the icon for Gable's process-costing system information.) Data for the assembly department for October 2017 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. Equivalent Units Direct Conversion Physical Units More Info X Flow of Production Materials Costs Work in process beginning Started during current period To account for The process-costing system at Gable 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. Gable Company uses the weighted-average method of process costing. Completed and transferred out during current period Work in process, ending Accounted for Print Done Work done to date Enter any number in the edit fields and then click Check Answer. ? norte s follows: Gable Company manufactures car seats in its Atlanta plant. Each car sed department and the testing department. This problem focuses on the ass (Click the icon for Gable's process-costing system information.) The process-costing system at Gable 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. Gable Company uses the weighted average method of process costing. Requirement 1. For each cost category, compute equivalent units in the Data Table X Requirements Wd Sta To Wd 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. Physical Units Direct Conversion (Car Seats) Materials Costs Work in process, October 19 5,200 $1,432,600 $527,280 Started during October 2017 19,000 Completed during October 2017 21,500 Work in process, October 315 2,700 Total costs added during October 2017 $4,085,000 $2,028,000 Degree of completion: direct materials, ?%; conversion costs, 65%. "Degree of completion: direct materials, ?%; conversion costs, 80%. Aco wa Ent Print Done Print None