Requirements:

1.	What is the percentage of completion for (a) transferred-in costs and direct materials in beginning work-in-process inventory and (b) transferred-in costs and direct materials in ending work-in-process inventory?
2.	For each cost category, compute equivalent units in the testing department. Show physical units in the first column of your schedule.
3.	For each cost category, summarize total testing department costs for October 2017, calculate the cost per equivalent unit, and assign costs to units completed (and transferred out) and to units in ending work in process.
4.	Prepare journal entries for October transfers from the assembly department to the testing department and from the testing department to Finished Goods.

Preston Company manufactures car seats in its Denver 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 ?s 90% complete. Conversion costs are added evenly dur ng he est department's rocess s wor