St. Germaine Company manufactures car seats in its Boston plant. Each car Data for the assembly department for October 2017 are as follows: seat passes through the assembly department and the testing department. This (Click the icon to view the assembly department data.) problem focuses on the assembly department (Click the icon for St. Germaine's process-costing system i More Info Physic Flow of Production Unit Work in process beginning 5.1 The process-costing system at St. Germaine Company has a single direct-cost category (direct materials) and a single indirect-cost category (conversion costs). Started during current period 19. 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 24. To account for each car seat, it is immediately transferred to testing. St. Germaine Company uses the weighted-average method of process costing. Com Work i Requirements Print Done Acco Work Requl ulations? To she 1. For each cost category, compute equivalent units in the assembly department Show physical units in the first column of your schedule. 2. What issues should the manager focus on when reviewing the equivalent-unit calculations? 3. For each cost category, summarize total assembly department costs for October 2017 and calculate the cost per equivalent unit. 4. Assign costs to units completed and transferred out and to units in ending work in process overs resulting in understated cost per equivalent unit and both earnings from one period to the next the process they followed. Top management should This emphasis drives ethical actions throughout the To gy alway organ Data Table ent unit Requ Begin oy surrem me tocar assen Physical Units Direct Conversion (Car Seats) Materials Costs Work in process, October 18 5,100 $1,489,200 $684,675 Started during October 2017 19,500 Completed during October 2017 22.500 Work in process, October 316 2,100 Total costs added during October 2017 $4,095,000 $1,891.350 Degree of completion direct materials, ?%; conversion costs, 60%. Degree of completion: direct materials, ?%; conversion costs, 75%. Total costs to account for Choose from any list or enter any ny