P17-39 (similar to) Question Help * Burleson Company manufactures car seats in its Albany 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 workin assembly s completed, each unit is immediately transferred o testing. As each unit is competed in esting it is immediately transferred to Finished Goods. Burleson Company uses the weighted-average method of process costing. Data for the testing department for October 2017 are as folows: ?(Cick the icon to view the testing department data.) Read the requirements. Requirement 1. What is the percentage of completion for (a) transferred-in costs and direct materials in beginning work-in-process inventory and (b) transferred-in costs and direct materials in ending work-in-process inventory? Transferred-in costs Direct materials Requirements (a) Beginning work-in-process inventory b) Ending work-in-process inventory 1. What is the percentage of completion for (a) transferred-in costs and direct materials in beginning work-in-process inventory and (b) transferred-in costs and direct materials in ending work-in-process inventory? Data Table 2. For each cost category, compute equivalent units in the testing department Show physical units in the first cclumn of your schedule. Physical Units Transferred-InDirect Conversion 3. For each cost category, summarize total testing department costs for October 2017 calculate the cost per equivalent unit, and assign costs to units completed (and transferred out) and to units in ending work in process. Car Seats) Costs 2,937,000 Materials Costs in process, October 1 7,000 SO $848,810 4. Prepare journal entries for October transfers from the assembly department to the testing Transferred in during October 2017 Completed during October 2017 Work Total costs added d "Degree of completion: transferred-in costs. ?%; direct materials, ?%; conversion costs, 75%. "Degree of completion: transferred-in costs. ?%; direct materials, ?%; conversion costs, 60%. department and from the testing department to Finished Goods. 27,800 3,200 in process, October 31 October 2017 S8,161,000 $10,091,400 $4,233,310 Print Done PrintDone Clear All Check