Larsen 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 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. Larsen Company uses the weighted-average method of process costing. Data for the testing department for October 2012 are as follows: aDegree of completion: transferred-in costs, ?%; direct materials, ?%; conversion costs, 70%. bDegree of completion: transferred-in costs, ?%; direct materials, ?%; conversion costs, 60%. What is the percentage of completion for (a) transferred-in costs and direct materials in beginning work-in- For each cost category, compute equivalent units in the testing department. Show physical units in the fir For each cost category, summarize total testing department costs for October 2012, calculate the cost per Begin by summarizing the total costs to account for. (Enter an amount in each input cell.) Calculate the cost per equivalent unit for transferred-in costs, direct materials, and conversion costs. Assign total costs to units completed (and transferred out) and to units in ending work in process. Calculate the cost per equivalent unit for transferred-in costs , direct materials, and conversion costs