St. Germaine Company manufactures car seats in its San Antonio 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 90% 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: (Click the icon to view the testing department data.) Read the requirements Requirement 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? Transferred-in costs Direct materials (a) Beginning work-in-process inventory 100% 0% (b) Ending work-in-process inventory 100% 0% Requirement 2. For each cost category, compute equivalent units in the testing department. Show physical units in the first column of your schedule. (For amounts with a 0 balance, make sure to enter "0" in the appropriate cell.) Equivalent Units Data Table Transferred-in Direct Conversion Physical Units Costs Materials Costs Work in process, beginning 8100 Physical Units Transferred-In Direct Conversion Transferred in during current period To account for Completed and transferred out during current period Work in process, ending (Car Seats) Costs Materials Costs Work in process, October 1a 8,100 $2,936,000 SO $1,009,060 Transferred in during October 2017 ? Completed during October 2017 30,300 Work in process, October 316 4,300 Total costs added during October 2017 $9,520,000 $10,998,900 $4,453.780 a Degree of completion: transferred-in costs, ?%, direct materials, ?%, conversion costs, 80%. bDegree of completion: transferred-in costs, ?%, direct materials, ?%, conversion costs, 70%. Accounted for Equivalent units of work done to date Enter any number in the edit fields and then click Check Answer. Print Done