costing. Data for the testing department for October 2020 are as follows: (Click the icon to view the testing department data.) Read the requirements. enter " 0 " in the appropriate cell.) Question list K Monette Company manufactures car seats in its Boston 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 95% 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. Monette Company uses the weighted-average method of process costing. Data for the testing department for October 2020 are as follows: (Click the icon to view the testing department data.) Read the requirements. Data table Requirements 1. What is the percentage of completion for transferred-in costs and direct materials in (a) beginning work-in-process inventory and (b) ending work-in-process inventory? and direct ma 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 2020, calculate cost per equivalent unit, and assign costs to units completed (and transferred out) and to units in ending work-in-process inventory. 4. Prepare journal entries for October transfers from the assembly department to the testing department and from the testing department to Finished Goods. To accountior Completed and transferred out during current period Work in process, ending Accounted for Equivalent units of work done to date