Monette Company manufactures car seats in its Chicago 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. Monette Company uses the weighted-average method of process costing. Data for the testing department for October 2020 are as follows: (Click the icon to view the testing department data.) Read the requirements. Requirement 1. What is the percentage of completion for transferred-in costs and direct materials in (a) beginning work-in-process inventory and (b) ending work-in-process inventory? Transferred-in costs Direct materials (a) Beginning work-in-process inventory (b) Ending work-in-process inventory Data table Work in process, October 1 Transferred in during October 2020 Completed during October 2020 Physical Units (Car Seats) 8,100 ? 30.300 4,300 Transferred-In Costs $2,936,000 Print Work in process, October 31 Total costs added during October 2020 $9,208,600 $11,211,000 Degree of completion: transferred-in costs, ?%; direct materials, ?%; conversion costs, 80%. Degree of completion: transferred-in costs, ?%; direct materials, ?%; conversion costs, 70%. Done Direct Conversion Materials $0 Costs $1,068,290 $4,561,100 Requirements 1. What is the percentage of completion for transferred-in costs and direct materials in (a) beginning work-in-process inventory and (b) ending work-in-process inventory? 2. For each cost category, compute equivalent units the testing department. Show physical units in the first column of your schedule. 3. For each cost category, summarize total testing department costs for October 2020, calculate cost per equivalent unit, and assign costs to units completed (and transferred out) and to units in ending work-in-process inventory. 4. Prepare journal entries for October transfers from the assembly department to the testing department and from the testing department to Finished Goods. Print Done X