Tomlinson Company manulactures car seats in its Tulsa plant. Each car seat Data for the assembly department for October 2020 are as follows: passes through the assembly department and the testing department. This (Click the icon to view the assembly department data.) problem focuses on the assembly department. (Click the icon for Tomlinsori's proces5-costing system information.) Read the recuirements. Data table Requirement 2 . What issues should the manager focus on when reviewing the equivalent-unit calculations? Requirement 2. What issues should the manager focus on when reviewing the equivalent-unit calculations? To show better performance, a dopartment supervisor might report a higher degree of completion resulting in understated cost per equivalent unit and operating income. In other words, estimates of degree of completion can help to smooth earnings from orie period to the next. To guard against the possibilify of bias, managers should ask supervisors specific questions about the process they followed. Top management should alwa emphasize obtaining the correct answer, regardless of how it atfecis reported performance. This emphasis drives throughout the organizat Requirement 3. For each cost catogory, summarize total assombly dopartment costs for October 2020 and calculate cost por equivalent unit. Begin by summarizing the total assembly department costs for October 2020. Now calculate cost per equivalent unit for each cost category. Requirement 4. Assign costs to units completed and transferred out and to units in ending work in process