Gable Company manufactures car seats in its San Antonio plant. Each car seat passes through the assembly department and the testing department. This problem focuses on the assembly department. Click the icon to view information about Gable Company's process-costing system.) Data for the assembly department for October 2017 are as follows: Click the icon to view the assembly department data.) Click the icon to view the weighted average cost per equivalent unit data and total costs accounted for.) Read the requirements x Requirements Data Table in the appropriate cell.) Direct 1. For each cost category, compute equivalent units in the assembly department. Show physical units in the first column of your schedule. 2. For each cost category, summarize total assembly department costs for October 2017 and calculate the cost per equivalent unit. 3. Assign total costs to units completed and transferred out and to units in ending work in process. 4. Explain any difference between the cost per equivalent unit in the assembly department under the weighted-average method and the FIFO method. 5. Should Gable's managers choose the weighted average method or the FIFO method? Explain briefly. Physical Units Conversion (Car Seats) Materials Costs Work in process, October 19 5,600 $1,590.400 $602,700 Started during October 2017 24,000 Completed during October 2017 26,500 Work in process, October 31 3,100 Total costs added during October 2017 $5,040,000 $2,556,120 Degree of completion direct materials, ?%, conversion costs, 70%. Degree of completion: direct materials, ?%; conversion costs, 80%. Print Done Print Done - X Reference More Info Direct Conversion Materials Costs 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 FIFO method of process costing. Costs incurred to date $ 6,630,400 $ 29,600 3,158,820 28,980 Divide by equivalent units of work done to date $ 224 $ 109 Cost per equivalent unit for work done to date Print Done Total Direct Conversion Materials Direct Costs Conversion Materials Production Costs $ 8,824,500 $ 964,720 Completed and transferred out Costs 5,936,000 $ 694,400 2,888,500 270,320 Work in process, ending Choose from any list or enter any number in the input fields and then click Check Answer $ 9,789,220 $ 6,630,400 $ 3,158,820 Total costs accounted for