Preston Company manufactures car seats in its San Antonio 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 Preston 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 total costs to account for.) (Click the icon to view the total costs accounted for.) - X Prepare a set of sun Data table Begin by recording t Physical Units (Car Seats) s first, then credits. Exclude explanations from any joumal entri Direct Work in process, October 1" 5,000 Materials $1,480,000 Conversion Costs $483,000 Started during October 2017 23,000 Completed during October 2017 26,000 JE 1 2,000 Record the convers JE 2 $4,876,000 $2,597,000 Work in process, October 31 Total costs added during October 2017 "Degree of completion: direct materials, 7%; conversion costs, 60% "Degree of completion: direct materials, 7%; conversion costs, 75% Print Done