Part B: Global Defense, as you know, manufactures the Interceptor Missile in its Santa Fe plant. It has two departments: Assembly Department and Testing Department. This part 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. Global Defense uses the weighted-average method of process costing. Data for the Testing Department for October are: Work in Process, October 1 Transferred in during October Completed during October Work in Process, October 31b Total costs added during October Physical Transferred- Units In Costs Direct Material Conversio n Costs (Missiles) 30 $985,800 $0 $331,800 ? 105 15 ? $3,885,000 $1,581,000 Degree of Completion: transferred-in costs, ?%; direct materials ?%; conversion costs 60%. Required (Carry unit-cost calculations to four decimal places when necessary) 1. What is the percentage completion for transferred-in costs and direct materials in ending work-in- process inventory?