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the weighted-average method of process costing. Data for the testing department for October 2020 are as follows: (Click the icon to view the testing department data.) Read the Requirement 1. What is the percentage of completion for transferred-in costs and direct materials in (a) beginning work-in-process inventory and (b) ending work-in-process inventory? Requirements 1. What is the percentage of completion for transferred-in costs and direct materials in (a) beginning work-in-process inventory and (b) 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 2020, calculate cost per equivalent unit, and assign costs to units completed (and transferred out) and to units in ending work-in-process inventory. 4. Prepare journal entries for October transfers from the assembly department to the testing department and from the testing department to Finished Goods. Data table