Tomlinson Company manufactures car seats in its Albany plant. Each car seat passes through the assembly Data for the assembly department for October 2020 are as follows: department and the testing department. This problem focuses on the assembly department. (Click the icon to view the assembly department data.) (Click the icon to view information about Tomlinson Company's process-costing system.) (Click the icon to view the weighted-average cost per equivalent unit data and total costs accounted for.) Read the requirements. Data table Reference appropriate cell.) Requirement 2. For each cost category, summarize total assembly department costs for October 2020 and calculate the cost per equivalent unit. Begin by summarizing the total costs to account for. Next calculate cost per equivalent unit for direct materials and conversion costs. Requirement 3. Assign total costs to units completed and transferred out and to units in ending work in process. cell.) Requirement 4. Explain any difference between cost per equivalent unit in the assembly department under the weighted-average method and the FIFO method. The cost per equivalent unit between the two methods because each method uses costs as the numerator of the calculation. The FIFO method uses only the costs added during the current period and the weighted-average method uses costs from the beginning work-in-process as well as costs added during the current period. Both methods use equivalent units in the denominator. Requirement 5 . Should Gable's managers choose the weighted-average method or the FIFO method? Explain briefly. Begin by completing the table below that summarizes the costs assigned to units completed and those still in process un Gable's managers should consider the method because even though it shows operating income and cost of goods sold, it taxes. Managers may have an incentive, however, to use the method and show higher income if the managers' compensation increases with operating income or if there are debt covenants that would be violated by showing income. Another advantage of the FIFO method is that it provides better information for managing the business because it keeps