Gable Company manufactures car seats in its Chicago plant. Each car seat passes through the assembly department and the testing department. This problem focuses on the testing department. Direct materials are added when the testing department process is 95% complete. Conversion costs are added evenly during the testing department's process. As work in assembly is completed, each unit is immediately transferred to testing. As each unit is completed in testing, it is immediately transferred to Finished Goods. Gable Company uses the FIFO method of process costing. Data for the testing department for October 2020 are as follows: Conversion Costs $883,780 Physical Units Transferred-In Direct (Car Seats) Costs Materials Work in process, October 18 7,000 $2,882,000 $0 Transferred in during October 2020 ? Completed during October 2020 27,800 Work in process, October 315 3,200 Total costs added during October 2020 $8,160,000 $10,286,000 a Degree of completion: transferred-in costs, ?%; direct materials, ?%; conversion costs, 75%. bDegree of completion: transferred-in costs, ?%; direct materials, ?%; conversion costs, 60%. $4,257,780 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 journal entries for October transfers from the assembly department to the testing department and from the testing department to Finished Goods