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Next calculate cost per equivalent unit for direct materials and conversion costs. \begin{tabular}{|l|l|l|l|} \hline Total costs of units completed and transferred out \\ \hline Total costs accounted for \end{tabular} Requirement 3. Assign total costs to units completed and transferred out and to units in ending work in process. \begin{tabular}{ccccc} & Total & Direct & Conversion \\ & Production Costs & Materials & Costs \\ \hline Completed and transferred out: & \\ \hline Total from beginning inventory \end{tabular} Data table Reference Requirement 2. For each cost category, summarize total assembly department costs for October 2017 and calculate the cost per equivalent unit. Begin by summarizing the total costs to account for. Requirement 5. Should Larsen's managers choose the weighted-average method or the FIFO method? Explain briefly. Begin by completing the table below that summarizes the costs assigned to units completed and those still in process under the weighted-average and FIFO process-costing methods. Berrian Company manufactures car seats in its Hartford plant. Each car seat passes through the assembly department and the testing department. This problem focuses on the assembly department. (Click the icon to view information about Berrian Company's process-costing system.) Data for the assembly department for October 2017 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.) appropriate cell.) Flow of Production Work in process beginning Started during current period To account for Completed and transferred out during current period: From beginning work in process Work in process, ending Accounted for Equivalent units of work done in current period only