Home Company manufacture car seats into plant Each care through the assembly department and the seating department This problems on the bly department (Click the icon to view information about Hettman Company's process-costing system) Data for the bly department for Cober 2120 are as fol (Click the icon to view the secembly department) (Click the loan to view the weighted average cost per equivalent unit data and total costs accounted for) Referen Requirement 1. For each cost category, compute equivalent units in the assembly department Show physical units in the first column of your schedule. (For amounts with a balance, make sure to enter "0" in the appropriate cell.) Flow of Production Physical Units Equi Di Materials Co Costs Work in process beginning 4.000 22.500 Started during current period Tout for 26.500 Complcted and transferred out during current period From beginning work in pro 4,000 11 Started and completed 22.000 22,000 2200 22,000 Work in process, ending 500 500 125 26.500 Accounted for 22,500 24,525 Equivalent units of work done in current period only Requirement 2. For each cost category, summarize total assembly department cost for October 2020 and calculate the cost per equivalent uni Regin by xummarizing the total Waking Cat added in current period Total costs to account for f Total Pruduction Cust Direct Materials Conversion Cuala 5 1,489,650 5 1,248,000 5 7,210,125 4,635,000 241,650 2575 125 8,599,775 5 5,883,000 $ 2,816,775 Next calculate cost per equivalent unit for direct materials and conversion costs. Direct Materials Comwwnin Costs Costs added in current period 4,635.000 2,575,125 Ude by equivalent units of work done in current period 22.500 Cost per unit for work done in materi 206 24,525 105 Data table Work in process, October 1 Started during October2023 Completed during Order 220 Work in pre October 31 Tatling2000 Dages competi Physical Units Direct (C Sub) Materialx 4,000 $1,243,000 Conversion Cual $241.650 22,500 28,100 500 Print Done Requirement 3. Asign total costs to units completed and transferred out and to units in ending work in process. Begin by calculating the total from beginning inventory, then calculate the total costs accounted for (Abbons: Wwork in process. For amounts with a 50 balance, make sure to enter "" in the appropriate cell) Total Production C Direct Materialx Conversion Cust Confed out Work in process, beginning 5 1,409,650 $ 1.245,000 $ 241.000 Costs added to beginning WIP In current period Tambingantry $4,835,000 $2,575 125 Reference Direct Materials Conversion Costs Casts incurred toda 5500 S 2,816,//b Divide by bent uns of work d Carquine work th 26.610 26.325 2225 136 Total Direct Conversion Production Cul Muleiulx Completed and 5 Work in process, ending 8554,000 S 5,772,000 $ 145,775 2,782,010 111,000 34,775 5 8699,775 $5,883,000 2,516,776 Total costs accounted for Print Donn