Mind56 Company manufactures car seats in its Fresno plant. Each car seat passes through the assembly department and the testing department. This problem focuses on the assembly department. The process-costing system at Mind56 Company has a single direct-cost category (direct materials) and a single indirect-cost category (conversion materials are added at the costs). Direct 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. Mind56 Company uses the weighted-average method of process costing. Data for the assembly department for October 2021 are as follows: Use the Weighted Average Method for the prompts below: 1. For each cost category, compute equivalent units in the assembly department. Show physical units in the first column of your schedule. 2. For each cost category, summarize total assembly department costs for October 2021 and calculate the cost per equivalent unit. 3. Assign costs to units completed and transferred out and to units in ending work in process. 4. Prepare a set of summarized journal entries for all October 2021 transactions affecting Work in Process - Assembly. Set up a T-account for Work in Process-Assembly and post your entries to it