Harbour Company is a manufacturer of car seats. 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 $90\%$ 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. Harbour Company uses the FIFO method of process costing. Data for the testing department for October are as follows