Burlson Company manufactures car seats in its Chicago plant. Each car seat passes through the assembly department and th

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Burlson Company manufactures car seats in its Chicago plant.Each car seat passes through the assembly department and thetesting department. This problem focuses on the testing department.Direct materials are added when the testing department process is90​% complete. Conversion costs are added evenly during thetesting​ department's process. As work in assemblyis​ completed, each unit is immediately transferred totesting. As each unit is completed in​ testing, it isimmediately transferred to Finished Goods.
Burleson Company uses the​ weighted-average method ofprocess costing. Data for the testing department for October 2020are as​ follows:
Physical Units
Transferred-In
Direct
Conversion
(Car Seats)
Costs
Materials
Costs
Work in​ process, October 1a
8,100
$2,936,000
$0
$1,021,110  
Transferred in during October 2020
​?
Completed during October 2020
30,300
Work in​ process, October 31b
4,300
Total costs added during October 2020
$9,450,800
$10,998,900
$4,641,590  
aDegree of​ completion: transferred-in​ costs, ?%;direct​ materials, ?%; conversion​ costs, 80​%.
bDegree of​ completion: transferred-in​ costs,?%; direct​ materials, ?%; conversion​ costs,
70​%.
1.
What is the percentage of completion for​ transferred-incosts and direct materials in​ (a)beginning​ work-in-process inventory and​ (b)ending​ work-in-process inventory?
2.
For each cost​ category, compute equivalent units in thetesting department. Show physical units in the first column of yourschedule.
3.
2020​,
4.
Prepare journal entries for October transfers from the assemblydepartment to the testing department and from the testingdepartment to Finished Goods.