Refer to the information in Problem 17-34. Suppose that Larsen Company uses the FIFO method instead of the weighted-average method in all of its departments. The only changes to Problem 17-34 under the FIFO method are that total transferred-in costs of beginning work in process on October 1 are $2,800,000 (instead of $2,932,500) and that total transferred-in costs added during October are $7,735,250 (instead of $7,717,500).

Required:
Using the FIFO process-costing method, complete Problem 17-34.

Data From Problem 17-34:

Larsen Company, as you know, is a manufacturer of car seats. Each car seat passes through the assembly department and 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. Larsen Company uses the weighted-average method of process costing. Data for the testing department for October 2014 are as follows: