P17-39 (similar to) Question Help Berrian Company manufactures car seats in its Boston plant. Each car seat passes through the assembly department and 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 Berrian Company use the weighted average method of process costing. Data for the testing department for October 2017 are as follows: Data Table work in process inventory () transferred-n costs and direct materias in andra Direct Physical Units Transferred in Conversion (Car Seats) Costs Materials Costs Work in process, October 1" 9,000 $2,932 500 SO $1,044,820 Transferred in during October 2017 2 Completed during October 2017 29,300 Work in process, October 31 5.200 Total costs added during October 2017 $9 280,500 $10,635 900 $4.466,580 "Degree of completion transferred-in costs, 7%, direct materials, 7%, conversion costs, 75% Degree of completion transferred-in costs, direct materials, conversion costs, 60%. Check