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nufactures car seats in its Chicago plant. Each car seat passes through the assembly department and testing department. Th - Direct materials are added when the testing department process is 90% complete. Conversion costs are added evenly durin As work in assembly is completed, each unit is immediately transferred to testing. As each unit is completed in testing, it is im lding Company uses the weighted average method of process costing. Data for the testing department for October 2017 are a view the testing department data.) ts Data table hat sin trar Physical Units Transferred-In Direct Conversion (Car Seats) Costs Materials Costs Work in process, October 18 5,500 $2,936,000 SO $580,760 Transferred in during October 2017 ? Completed during October 2017 29,800 Work in process, October 31b 1,700 Total costs added during October 2017 $8,404,000 $10,966,400 $4,615,290 Degree of completion: transferred-in costs, ?%, direct materials, ?%, conversion costs, 65% "Degree of completion: transferred-in costs, ?%; direct materials, ?%, conversion costs, 45%. Jork-in k-in-pl Print Done res car seats in its Chicago plant. Each car seat passes through the assembly department and testing departme Direct materials are added when the testing department process is 90% complete. Conversion costs are added evenly s work in assembly is completed, each unit is immediately transferred to testing. As each unit is completed in testing, it Sing Company uses the weighted average method of process costing. Data for the testing department for October 2017 ew the testina denartment data - Requirements - X at is th in endi dc 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? 2. For each cost category, compute equivalent units in the testing department Show physical units in the first column of your schedule. 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. 4. Prepare journal entries for October transfers from the assembly department to the testing department and from the testing department to Finished Goods. Tk-in-pro in-proce Print Done Fielding Company manufactures car seats in its Chicago plant. Each car seat passes through the assembly department and testing department. This problem focuses or 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. Fielding Company uses the weighted-average method of process costing. Data for the testing department for October 2017 are as follows: (Click the icon to view the testing department data.) Read the fequirements 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 (a) Beginning work-in-process inventory (b) Ending work-in-process inventory