Question 1. Larsen 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. The process-costing system at Larsen 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. Larsen Company uses weighted-average method of process costing. Data for the assembly department for April 2022 are as follows: Physical units Work in progress, 1 April* 8 000 Direct materials, $ 2 000 000 Conversion costs, $ 644 400 Started during April 32 000 Completed during April 36 000 Work in progress, 30 April** 4000 Costs added during April 7 200 000 3 740 000 *Degree of completion for conversion costs is 60% **Degree of completion for conversion costs is 70% Required: (1) For each cost category, compute equivalent units in the assembly department. Show physical units in the first column of your schedule. (2) For each cost category, summarize total assembly department costs for April 2022 and calculate the cost per equivalent unit. (3) Assign costs to units completed and transferred out and to units in ending work in process. (10 marks)