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 Flow of Production Units Materials Costs More Info Work in process beginning Started during current period The process-costing system at Burleson Company has a single direct-cost To account for category (direct materials) and a single indirect-cost category (conversion costs) Completed and transferred out during current period 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 Work in process, ending each car seat, it is immediately transferred to testing. Burleson Company uses the weighted average method of process costing. Accounted for Work done to date Print Done i Data Table Conversion Costs $483,300 Physical Units Direct (Car Seats) Materials Work in process, October 18 4,500 $1,152,000 Started during October 2017 21,500 Completed during October 2017 24,000 Work in process, October 315 2,000 Total costs added during October 2017 $4,386,000 Degree of completion: direct materials, ?%; conversion costs, 60%. Degree of completion: direct materials, 2%; conversion costs, 75% $2,143,200 Print Done