St. Germaine Company manufactures car seats in its Boise plant. Each car seat passes through the assembly department and the testing department. This problem focuses on the assembly department. The process-costing system at St. Germaine Company has a single direct-cost category (direct materials) and a single indirect-cost category (conversion costs). Direct materials are added at the beginning of the process Conversion costs are added evenly during the process. When the assembly department finishes work on each car seat, it is immediately transferred to testing. Degree of completion: direct materials, ?%; conversion costs, 60%. Degree of completion: direct materials, ?%; conversion costs, 75%. Assign total costs to units completed and transferred out and to units in ending work in process. Begin by calculating the total from beginning inventory, then calculate the total costs accounted for