Tomlinson Company manufactures car seats in its Albany plant. Each car seat passes through the assembly department and the testing department. This problem focuses on the assembly department. Data for the assembly department for October 2020 are as follows: (Click the icon to view the assembly department data.) Requirement 1. For each cost category, compute equivalent units in the assembly department. Show physical units in the first column of your schedule. Flow of Production Work in process beginning Started during current period To account for Completed and transferred out during current period Work in process, ending Accounted for Work done to date More info Equivalent Units Physical Direct Units Materials Conversion Costs Requirements 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 2020 and calculate cost per equivalent unit. 4. Assign costs to units completed and transferred out and to units in ending work in process. The process-costing system at Tomlinson 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. Tomlinson Company uses the weighted-average method of process costing. Print Done - Data table Work in process, October 1 Started during October 2020 Completed during October 2020 Work in process, October 31b Total costs added during October 2020 Physical Units Direct Conversion (Car Seats) 5,500 Materials $1,369,500 Costs $532,125 18,500 21,500 2,500 aDegree of completion: direct materials, ?%; conversion costs, 50%. bDegree of completion: direct materials, ?%; conversion costs, 65%. $3,718,500 $2,057,875