Kaeding Company manufactures car seats in its Hartford plant.Each car seat passes through the assembly department and thetesting department. This problem focuses on the assemblydepartment.

		Physical Units		Direct	Conversion
		(Car Seats)		Materials	Costs
Work in? process, October 1	5,400		$ 1,344,600			$ 337,190??
Started during October 20172017	21,000
Completed during October 20172017	24,500
Work in? process, October 31 Superscript	1,900
Total costs added during October 20172017			$4,305,000			$2,567,430??

Superscript aDegree of? completion: direct? materials, ?%;conversion? costs, 50?%.

Superscript bDegree of? completion: direct? materials, ?%;conversion? costs, 70?%.

Requirement 1. For each cost? category, computeequivalent units in the assembly department. Show physical units inthe first column of your schedule.

		Equivalent Units
	Physical	Direct	Conversion
Flow of Production	Units	Materials	Costs
Work in process beginning
Started during current period
To account for
Completed and transferred out during current period
Work in process, ending
Accounted for
Work done to date

1.	For each cost? category, compute equivalent units in theassembly department. Show physical units in the first column ofyour schedule.
2.	What issues should the manager focus on when reviewing the?equivalent-unit calculations?
3.	For each cost? category, summarize total assembly departmentcosts for October 20172017 and calculate the cost per equivalent unit.
4.	Assign costs to units completed and transferred out and to unitsin ending work in process.