Kaeding 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 Kaeding Company's process-costing system.) Data for the assembly department for October 2020 are as follows: E (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. 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 "o" in the appropriate cell.) Physical Units Equivalent Units Direct Conversion Materials Costs Flow of Production Work in process beginning Started during current period To account for Completed and transferred out during current period: From beginning work in process Started and completed Work in process, ending Accounted for Equivalent units of work done in current period only Enter any number in the edit fields and then click Check Answer. parts remaining Clear All Check Answer i More Info - The process-costing system at Kaeding 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. Kaeding Company uses the FIFO method of process costing. Print Done i Data Table Direct Conversion Materials $1,779,000 Costs $585,000 Physical Units (Car Seats) Work in process, October 18 6,000 Started during October 2020 23,500 Completed during October 2020 25,500 Work in process, October 31b 4,000 Total costs added during October 2020 a Degree of completion: direct materials, ?%; conversion costs, 60%. "Degree of completion: direct materials, ?%; conversion costs, 75%. $4,888,000 $2,863,500 Print Done X i Reference Direct Conversion Materials Costs Costs incurred to date $ 6,667,000 $ 29,500 3,448,500 28,500 Divide by equivalent units of work done to date $ 226 $ 121 Cost per equivalent unit for work done to date Total Direct Conversion Production Costs Materials Costs Completed and transferred out $ 8,848,500 $ 1,267,000 5,763,000 $ 904,000 3,085,500 363,000 Work in process, ending 10,115,500 $ 6,667,000 $ 3,448,500 Total costs accounted for Print Done