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%. bDegree of completion: direct materials, ?%; conversion costs, 75%. Explain any difference between the cost per equivalent unit in the assembly department under the weighted-average method and the FIFO method