Preston Company manufactures car seats in its Miami plant. Each car seat passes through the assembly department and the testing department. This problem focuses on the assembly department (Click the icon for Preston's process-costing system information.) Data for the assembly department for October 2017 are as follows: E: (Click the icon to view the assembly department data.) Read the requirements. - More Info The process-costing system at Preston Company has a single direct-cost category (direct materials) and a single indirect-cost category (conversion costs). Direct materials are added at the beginning of the process. Conversion costs are added evenly during the process. When the assembly department finishes work on each car seat, it is immediately transferred to testing. Preston Company uses the weighted average method of process costing. Print Done Data Table Physical Units Direct Conversion (Car Seats) Materials Costs Work in process, October 18 5,000 $1,480,000 $483,000 Started during October 2017 23,000 Completed during October 2017 26,000 Work in process, October 31 2,000 Total costs added during October 2017 $4,876,000 $2,597,000 Degree of completion: direct materials, ?%; conversion costs, 60%. "Degree of completion: direct materials, ?%; conversion costs, 75%. Print Done Requirement 1. For each cost category, compute equivalent units in the assembly department. Show physical units in the first column of your schedule. Equivalent Units Physical Direct Conversion Requirements Flow of Production Units Materials Costs Work in process beginning 1. For each cost category, compute equivalent units in the assembly department. Started during current period Show physical units in the first column of your schedule. To account for 2. What issues should the manager focus on when reviewing the equivalent-unit calculations? Completed and transferred out during current period 3. For each cost category, summarize total assembly department costs for October 2017 and calculate the cost per equivalent unit. Work in process, ending 4. Assign costs to units completed and transferred out and to units in ending Accounted for work in process. Work done to date Print Done