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

I've included all the necessary Information for this question along with the correct answer already. However this system doesn't show how to get the correct answers so I need help with Requirement 3. The point of my question is for someone to show me how they got the all the answers for requirement 3, in other words please show all work i'm not looking for correct answers since they are already provided. I need help seeing how to get these answers. Please again, only requirement 3.

More Info X 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 FIFO method of process costing. Print Done X i Data Table Physical Units Direct Conversion (Car Seats) Materials Costs Work in process, October 10 5,000 $1,480,000 $483,000 Started during October 2017 23,000 Completed during October 2017 26,000 Work in process, October 31 2,000 Total costs added during October 2017 $4,876,000 $2,597,000 Degree of completion: direct materials, ?%; conversion costs, 60%. Degree of completion: direct materials, 2%; conversion costs, 75%. Print Done Reference i X - Direct Conversion Materials Costs Costs incurred to date $ 6,356,000 $ 3,080,000 Divide by equivalent units of work done to date 28,000 27,500 $ 227 $ 112 Cost per equivalent unit for work done to date Total Direct Conversion Production Costs Materials Costs Completed and transferred out $ 8,814,000 $ 5,902,000 $ 2,912,000 Work in process, ending 622,000 454,000 168,000 $ 3,080,000 Total costs accounted for 9,436,000 $ 6,356,000 $ Print Done Requirement 1. For each cost category, compute equivalent units in the assembly 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 Physical Units Direct Materials Conversion Costs Flow of Production Work in process beginning 5,000 23,000 Started during current period 28,000 To account for Completed and transferred out during current period: From beginning work in process Started and completed 5,000 0 2,000 21,000 21,000 21,000 2,000 Work in process, ending 2,000 1,500 28,000 Accounted for 23,000 24,500 Equivalent units of work done in current period only Requirement 2. For each cost category, summarize total assembly department costs for October 2017 and calculate the cost per equivalent unit. Begin by summarizing the total costs to account for. Total Direct Conversion Production Costs Materials Costs Costs added in current period $ 7,473,000 $4,876,000 $ 2,597,000 Work in process, beginning 1,963,000 1,480,000 483,000 Total costs to account for 9,436,000 $ 6,356,000 $ 3,080,000 Next calculate cost per equivalent unit for direct materials and conversion costs. Direct Conversion Materials Costs $ 4,876,000 $ 2,597,000 23,000 24,500 Costs added in current period Divide by equivalent units of work done in current period 212 $ 106 Cost per equivalent unit for work done in current period Requirement 3. Assign total costs to units completed and transferred out and to units in ending work in process. Begin by calculating the total from beginning inventory, then calculate the total costs accounted for. (Abbreviation used; WIP = work in process. For amounts with a $0 balance, make sure to enter "0" in the appropriate cell.) Total Direct Conversion Production Costs Materials Costs $ 1,480,000 $ 483,000 1,963,000 $ 212,000 0 212,000 Completed and transferred out: Work in process, beginning Costs added to beginning WIP in current period Total from beginning inventory Started and completed Total costs of units completed and transferred out Work in process, ending 2,175,000 6,678,000 4,452,000 2,226,000 8,853,000 583,000 424,000 159,000 $ 6,356,000 Total costs accounted for 9,436,000 $ 3,080,000