- Process Costing UNING 1 Part 1 - 45 Marks Como Corporation manufactures car seats in its Sarnia plant. Each car seat passes through the Assembly Dept, and then the Testine Dept. Direct materials are added at the beginning of the process whereas conversion costs are incurred uniformly during the process. All units are transferred to the Testing Dept. upon completion Data for the month ended, December 2019 is given below: Physical units DM WIP, beginning ng 5,000 $1,250,000 Started in month 20,000 Completed in month ? WIP, ending 2,500 Costs added in $4,500,000 $402,750 month $2,337,500 O WIP, beginning WIP, ending % complete 100% 100% % complete 60% 70% Required: Assignment must be submitted in Excel 1. Prepare an Input Section based on the information given above relating to the Assembly Dept. On a separate sheet, prepare a Production Report for the Assembly Department (Weighted Average Method) for the month of December 2019. On a separate sheet, prepare journal entries in General Journal format that references from the Production Report or Input Section for December for the Assembly Department On the same sheet as part 3, Prepare a T-account for Work-in-process for the Assembly Department that references amounts from items 1-3 and calculates the ending balance at December. Repeat Items 2, 3, and 4 except using the FIFO method