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. For each cost category, compute equivalent units in the assembly department. Show physical units in the first column of your schedule