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. Print Done Data Table Physical Units Transferred-In Direct Conversion (Car Seats) Costs Materials Costs Work in process, October 10 5,500 $2,933,000 $0 $438,660 Transferred in during October 2017 ? Completed during October 2017 29,800 Work in process, October 31 1,700 Total costs added during October 2017 $8,155,000 $11,026,000 $4,696,260 Degree of completion: transferred-in costs, 7%, direct materials, 2%; conversion costs, 65% Degree of completion transferred-in costs, 2%; direct materials, 2%, conversion costs, 45%. Print Done Homework: Chapter 17 Problems Question P1739 Son 122520 P250 Sere