rsion costs are added reciately transferred to testing. As each unit is completed in testin Company uses the FIFO method of process costing. Data for the testing department for October 2017 con to view the testing department data.) rements 1. Wh et mate Data Table - XL world ork-in Physical Units Transferred-In Direct Conversion (Car Seats) Costs Materials Costs Work in process, October 1 7,500 $2,885,000 $0 $842,170 Transferred in during October 2017 ? Completed during October 2017 26,300 3,700 Work in process, October 31 Total costs added during October 2017 $7,830,000 $9,783,600 $3,892,150 Degree of completion: transferred-in costs, 2%; direct materials, ?%; conversion costs, 75%. Degree of completion: transferred-in costs, ?%; direct materials, ?%; conversion costs, 60%. Print Done