Tomlinson Company manufactures car seats in its Tulsa 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 90% 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: (Click the icon to view the testing department data.) Read the requirements. Requirement 1. What is the percentage of completion for (a) transferred-in costs and direct materials in beginning work-in-process inventory and (b) transferred-in costs and direct materials in ending work-in-process inventory? (a) Beginning work-in-process inventory (b) Ending work-in-process inventory Transferred-in costs Direct materials Data table Physical Units Transferred-In (Car Seats) Costs Direct Materials Conversion Costs Work in process, October 1 Transferred in during October 2017 Completed during October 2017 6,900 $2,885,000 $0 $651,660 ? 28,300 Work in process, October 31 3,100 Total costs added during October 2017 $8,428,000 $10,386,100 $4,303,440 *Degree of completion: transferred-in costs, ?%; direct materials, ?%; conversion costs, 70%. b Degree of completion: transferred-in costs, ?%; direct materials, ?%; conversion costs, 50%. Requirements 1. What is the percentage of completion for (a) transferred-in costs and direct materials in beginning work-in-process inventory and (b) transferred-in costs and direct materials in ending work-in-process inventory? 2. For each cost category, compute equivalent units in the testing department. Show physical units in the first column of your schedule. 3. For each cost category, summarize total testing department costs for October 2017, calculate the cost per equivalent unit, and assign costs to units completed (and transferred out) and to units in ending work in process. 4. Prepare journal entries for October transfers from the assembly department to the testing department and from the testing department to Finished Goods