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The process-costing system at St

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The process-costing system at St. Germaine 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. St. Germaine Company uses the weighted-average method of process costing.
Physical Units Direct Conversion (Car Seats) Materials Costs Work in process, October 1" 5,600 $1,590,400 $602,700 Started during October 2017 24,000 Completed during October 2017 26,500 Work in process, October 315 3.100 Total costs added during October 2017 $5,040,000 $2.556,120 Degree of completion direct materials, 2%, conversion costs, 70%. "Degree of completion: direct materials, ?%: conversion costs, 80%.
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-unit calculations? 3. For each cost category, summarize total assembly department costs for October 2017 and calculate the cost per equivalent unit. 4. Assign costs to units completed and transferred out and to units in ending work in process.