X Data Table Physical Units Direct Conversion (Car Seats) Materials Costs Work in process, October 10 5,100 $1,489,200 $684,675 Started during October 2017 19,500 Completed during October 2017 22,500 Work in process, October 316 2,100 Total costs added during October 2017 $4,095,000 $1,891,350 a Degree of completion: direct materials, ?%; conversion costs, 60%. bDegree of completion: direct materials, ?%; conversion costs, 75%. Print Done Burleson Company manufactures car seats in its Chicago plant. Each car seat passes through the assembly department and the testing department. This problem focuses on the assembly department (Click the icon to view information about Burleson Company's process- costing system.) Data for the assembly department for October 2017 are as follows: (Click the icon to view the assembly department data.) (Click the icon to view the weighted-average cost per equivalent unit data and total costs accounted for.) Read the requirements ysical units in the first column of your schedule. (For x i - Requirements 1. For each cost category, compute equivalent units in the assembly department. Show physical units in the first column of your schedule. 2. For each cost category, summarize total assembly department costs for October 2017 and calculate the cost per equivalent unit. 3. Assign total costs to units completed and transferred out and to units in ending work in process. 4. Explain any difference between the cost per equivalent unit in the assembly department under the weighted average method and the FIFO method. 5. Should Burleson's managers choose the weighted-average method or the FIFO method? Explain briefly Print * More Info - X Equivalent units of work done in current period only The process-costing system at Burleson Company has a single direct-cost category (direct materials) and a single indirect-cost category (conversion costs). Direct materials are added at the beginning of the process. Conversion costs are added evenly during the process. When the assembly department finishes work on each car seat, it is immediately transferred to testing. Burleson Company uses the FIFO method of process costing. Print Done i Reference Direct Conversion Materials Costs Costs incurred to date $ 5,584,200 $ 2,576,025 Divide by equivalent units of work done to date 24,600 24,075 $ 227 $ 107 Cost per equivalent unit for work done to date Total Direct Conversion Production Costs Materials Costs Completed and transferred out $ 7,515,000 $ 5,107,500 $ 2,407,500 Work in process, ending 645,225 476,700 168,525 8,160,225 $ 5,584,200 $ Total costs accounted for 2,576,025 Print Done