Requirement 1. For each cost category, compute equivalent units in the assembly department. Show physical units in the first column of your schedule. (For amounts with a 0 balance, make sure to enter "0" in the appropriate cell.) Equivalent Units Physical Direct Conversion Flow of Production Work in process beginning Units Materials Costs 4,000 Started during current period 22,500 26,500 To account for Completed and transferred out during current period: From beginning work in process 26000 26000 26000 Started and completed Work in process, ending Accounted for Equivalent units of work done in current period only Sh Data table Physical Units Direct Conversion (Car Seats) a Work in process, October 11 Started during October 2020 Completed during October 2020 Work in process, October 31 Total costs added during October 2020 a Degree of completion: direct materials, ?%; conversion costs, 45%. b Degree of completion: direct materials, ?%; conversion costs, 65%. 4,000 Materials $1,248,000 Costs $241,650 22,500 26,000 500 $4,635,000 $2,575,125 Print Done - h the ap part Unil Reference ve Co Direct Conversion Materials Costs Costs incurred to date Divide by equivalent units of work done to date $ 5,883,000 $ 26,500 2,816,775 26,325 $ 222 $ 107 Cost per equivalent unit for work done to date Total Direct Conversion Production Costs Materials Costs Completed and transferred out $ 8,554,000 $ 5,772,000 $ 2,782,000 Work in process, ending 145,775 111,000 34,775 $ 8,699,775 $ 5,883,000 $ 2,816,775 Total costs accounted for Print Done ropria