More info The process-costing system at Preston 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. Preston Company uses the weighted-average method of process costing. Data table Total costs to account for Total costs accounted for Requirement Prepare a set of summarized journal entries for all October 2020 transactions affecting Work in Process-Assembly. Set up a T-account for Work in Process-Assembly and post your entries to it. Kaeding Company manufactures car seats in its Atlanta plant. Each car seat passes through the assembly department and the testing department. This problem focuses on the assembly department (i) (Click the icon to view information about Kaeding Company's process-costing system.) Data for the assembly department for October 2020 are as follows: (Click the icon to view the assembly department data.) (Click the icon to view the weighted-average cost per equivalent unit data and total costs accounted for.) Read the requirements. Requirement 1. For each cost category, compute equivalent units in the assembly department. Show physical units in the first column of your schedule. (For amounts with a 0 balance, make sure to enter 01 in the appropriate cell)