Preston Company manufactures car seats in its Boston 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 95% 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. Preston 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 requirements. Requirement 2. For each cost category, compute equivalent units in the testing department. Show physical units in the first column of your schedule. (For amounts with a 0 balance, make sure to enter "0" in the appropriate cell.) Work in process, beginning Transferred in during current period To account for Completed and transferred out during current period Work in process, ending Accounted for Equivalent units of work done to date Equivalent Units Transferred-in Physical Units Costs Direct Materials Conversion Costs 7500 29000 36500 7500