Larsen Company manufactures car seats in its Houston 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 Larsen 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 reauirements.

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 $0$ balance, make sure to enter $"0"$ in the appropriate cell.$)$