Tomlinson Company manufactures car seats in its Atlanta plant. Each car seat passes through the assembly department and the testing department. This problem focuses on the assembly department.

$($Click the icon to view information about Tomlinson Company's processcosting system.$)$

Data for the assembly department for October $2020$ are as follows:

$($Click the icon to view the assembly department data.$)$

$($Click the icon to view the weighted$-$average cost per equivalent u data and total costs accounted for.$)$

Read the requirements.

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.