Monette 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. For Monette process -costing information. The process-costing system at

Monette

The process costing system at Monette 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.

Monette Company uses the weighted-average method of process costing.

Data table

Physical UnitsDirectConversion (Car Seats)MaterialsCostsWork in process, October 1a5,100$1,489,200$684,675Started during October 202019,500 Completed during October 202022,500 Work in process, October 31b2,100 Total costs added during October 2020 $4,095,000$1,891,350

a degree of completion: direct materials, ?%; conversion costs,60%.

b Degree of completion: direct materials, ?%; conversion costs,75%

Requirements

1. For each category, compute equivalent units in the assembly department show physical units in the first column of your schedule/

2. What issues should summarize total assembly department costs for October 2020 and calculate costs per equivalent unit?

3. Assign costs to units completed and transferred out and to units in ending work in process.