Tomlinson Company manufactures car seats in its Boston plant. Each car seat passes through the assembly department and the testing department. This problem focuses on the testing department. Direct materials are added when the testing department process is 95% 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. Tomlinson Company uses the FIFO method of process costing. Data for the testing department for October 2017 are as follows: LOADING... (Click the icon to view the testing department data.)

i Data Table X Physical Units Transferred-In Direct Conversion (Car Seats) Costs Materials Costs Work in process, October 1a 6,900 $2,879,000 $0 $711,360 Transferred in during October 2017 ? Completed during October 2017 28,300 Work in process, October 31 3,100 Total costs added during October 2017 $8,305,500 $10,272,900 $4,303,440 Degree of completion: transferred-in costs, 2%; direct materials, 2%; conversion costs, 70%. "Degree of completion: transferred-in costs, 2%; direct materials, 2%; conversion costs, 50%. Print Done 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 Transferred-In Direct Conversion Data Table Costs Materials Costs Work in process, beginning Physical Units 2,879,000 8,305,500 Transferred-in during current period To account for 11,184,500 Completed and transferred out during current period: From beginning work in process Started and completed Work in process, ending Accounted for Work in process, October 19 Transferred in during October 2017 Completed during October 2017 Work in process, October 31b Total costs added during October 2 Degree of completion: transferred Degree of completion: transferred Equivalent of units of work done in current