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.E Data for the assembly department for October 2017 are as follows: Click the icon to view the assembly department data.) Read the requirements (Click the icon for Monette's process-costing system information.) Requirement 1. For each cost category, compute equivalent units in the assembly department. Show physical units in the first column of your schedule. Equivalent Units Physical Direct Conversion Flow of Production Units Materials Costs Work in process beginning Started during current period To account for Completed and transferred out during current period Work in process, ending Work in process, ending Accounted for Work done to date Physical Units Direct Conversion Car Seats) Materials Costs 4,800 $1,340,400 $451,440 Work in process, October 1 Started during October 2017 Completed during October 2017 Work in process, October 31 Total costs added during October 2017 a Degree of completion: direct materials, ?%; conversion costs, 55%. b Degree of completion: direct materials, ?%; conversion costs, 70%. 22,000 24,000 2,800 $5,038,000 $2,611,840 1. For each cost category, compute equivalent units in the assembly department. Show physical units in the first column of your schedule. What issues should the manager focus on when reviewing the equivalent-unit calculations? For each cost category, summarize total assembly department costs for October 2017 and calculate the cost per equivalent uni Assign costs to units completed and transferred out and to units in ending work in process. 2. 3. 4