Tomlinson Company manufactures car seats in its Houston plant. Each car seat passes through the assembly department and the testing department. This problem focuses on the assembly department. 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. Data for the assembly department for October 2013 are as follows: (Click the icon to view the assembly department data.) Read the requirements Direct Materials Conversion Costs $ 1,102,500 $ 475,875 Work in process, October 1 (a) Started during October 2013 Completed during October 2013 Work in process, October 31 (b) Total costs added during October 2013 Physical Units (Car Seats) 4,500 20,500 22,500 2,500 $ 3,997,500 $ 2,059,125 (a) Degree of completion direct materials, ?%, conversion costs, 60%. (b) Degree of completion: direct materials, ?%; conversion costs, 75%. 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 units calculation? 3. For each cost category, summarize total assembly department costs for October 2013 and calculate the cost per equivalent unit. 4. Assign total costs to units completed and transferred out and to units in ending work in process