Requlements 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. i Data Table Physical Units Transferred-In Direct Conversion (Car Seats) Costs Materials Costs Work in process, October 1a 5,500 $2,879,000 $0 $499,790 Transferred in during October 2017 ? Completed during October 2017 29,800 Work in process, October 31b 1,700 Total costs added during October 2017 $9.048,000 $10,877,000 $4,696,260 Degree of completion transferred-in costs, 2%; direct materials, 2%, conversion costs, 65%. Degree of completion: transferred-in costs, 2%; direct materials, 2%; conversion costs, 45%. Physical Units Costs Materials Costs Work in process, beginning Transferred-in during current period To account for Completed and transferred out during current period From beginning work in process Started and completed Work in process, ending Accounted for Equivalent of units of work done in current