Monette Company manufactures car seats in its Seattle plant. Each car seat passes through the assembly department and the testing department. This problem focuses on the assembly department. (Click the icon for Monette's process-costing system information.) Data table Physical Units (Car Seats) 4,500 Direct Conversion Materials Costs $1,152,000 $483,300 21,500 24,000 2,000 Work in process, October 1 Started during October 2020 Completed during October 2020 Work in process, October 31b Total costs added during October 2020 *Degree of completion: direct materials, ?%; conversion costs, 60%. "Degree of completion: direct materials, ?%; conversion costs, 75%. 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 Flow of Production Work in process beginning Started during current period To account for Completed and transferred out during current period Work in process, ending Physical Direct Units Materials Conversion Costs Print Done $4,386,000 $2,143,200 x