St. Germaine Company manufactures car seats in its Albany 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 is 95% complete. Conversion costs are added evenly during the testing department's process. As work in assembly is completed, each unit is immediately transferred to testing. As each unit is completed in testing, it is immediately transferred to Finished Goods. St. Germaine Company uses the weighted-average method of process costing. Data for the testing department for October 2017 are as follows:

	Physical Units (Car Seats)	Transferred-In Costs	Direct Materials	Conversion Costs
Work in progress, October 1^a	5,500	$ 2,934,000	$ 0	$ 550,195
Transferred in during October 2017	?
Completed during October 2017	29,800
Work in progress, October 31^b	1,700
Total costs added during October 2017		$ 8,154,000	$ 10,966,400	$ 4,615,290

a.) Degree of completion: transferred-in costs, ?%; direct materials, ?%; conversion costs, 65%.

b.) Degree of completion: transferred-in costs, ?%; direct materials, ?%; conversion costs, 45%.

Questions:

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 transferredout) 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.