Company manufactures car seats in its Boston plant. Each car seat passes through the assembly department and the testing

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Company manufactures car seats in its
Boston
plant. Each car seat passes through the assembly department andthe testing department. This problem focuses on the testingdepartment. Direct materials are added when the testing departmentprocess is
95​%
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.
Kaeding
Company uses the​ weighted-average method of processcosting. Data for the testing department for October
2020
Physical Units
Transferred-In
Direct
Conversion
(Car Seats)
Costs
Materials
Costs
Work in​ process, October 1a
7,800
$2,934,000
$0
$873,660  
Transferred in during October 2020
​?
Completed during October 2020
27,800
Work in​ process, October 31b
4,000
Total costs added during October 2020
$8,196,000
$10,313,800
$4,196,340  
aDegree of​ completion: transferred-in​ costs, ?%;direct​ materials, ?%; conversion​ costs, 70​%.
bDegree of​ completion: transferred-in​ costs, ?%;direct​ materials, ?%; conversion​ costs, 55​%.
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.
are as​ follows: