Global Defense, as you know, manufactures the Interceptor Missile in its Santa Fe plant. It has two departments: Assembly Department and Testing Department. This part focuses on the Testing Department. Direct materials are added when the Testing Department process is 90% 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. Global Defense uses the weighted-average method of process costing. Data for the Testing Department for October are: Work in Process, October 11 Transferred in during October Completed during October Work in Process, October 31 Total costs added during October Physical Units (Missiles) 30 7 105 15 Transferred- In Costs $985,800 Direct Material SO Conversio n Costs 5.331,800 $3,885,000 $1,581,000 *Degree of Completion: transferred-in costs, 796; direct materials 7%; conversion costs 60% Required (Carry unit-cost calculations to four decimal places when necessary) 1. What is the percentage completion for transferred-in costs and direct materials in 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, calculate the cost per equivalent unit, summarize Testing Department costs for October, and assign total costs to units completed (and transferred out) and to units in ending work in process.