To show beter performance, a department supervisor might report a higher degree of completion resulting in understated cost per equivalent unit and overstated operating income. In other words, es completon can help to smooth eamings from one period so the next ahways emphasize obtaining the correct answer, regardless of how it affects reported performance. Tis emphasis drives ehical actens throughout the organizaon Requirement 3. For each cost category, summarize total assembly department costs for October 2017 and caloulate the cost per equivalent unit Begin by summarizing the total assembly department costs for Odtober 2017 To guard against the possibility of bias, managers should ask supervisors specific questions abeut the process they followe Total Direct Conversion Production Costs Materials Costs Data Table Work in process, beginning Costs added in current period Total costs to account for Now caloulate the cost per equivalent unit for each cost category ,901,625 $ 1,369500 $ 532,125 5,776.3753,718.5002 067.875 7,678,000 5,088,000 $ 2590,000 Physical Units Direct Conversion (Car Seats) Materials Costs Wort in process, Oetober Started during Octobet 2017 Comeleted during October 2017 500 $1369,500 $532,125 18,500 21,500 2,500 DirectConversion MaterialsCostk 5.088,000$250.000 Work in process, October 31 Total costs added during October 2017 "Degree of oompletion: direct materials, ?%; conversion costs, 50%. 'Degree of completion dreet materals, 7% coversion costs, 65%. $3,718,500 $2,057,875 Costs incurred to date Ovide by equivalent units of work done to date2400003 125 Cost per equlvaient unit Requirement 4. Assign cosls to units completed and trenaferred out and to units in ending work in process 212 S Print Done Total DirectConversion Production Costs Meterials Costs Complered and trenslerred ou Work in process, ending Total costs accounted f Enter any number in the edit elds and then click Check