17-39 TRANSFERRED-IN COSTS, WEI Hoffman Company, as you know, is a manufacturer of car seats. Each car seat passes through the assembly department and testing department. This problem focuses on the testing department. Direct materials are added when the testing department process is 90% complete. Conversion costs are added evenly during the testing department's process. As work in assembly is completed, each unit is immediately transferred to testing. As each unit is completed in testing, it is immediately transferred to Finished Goods. LO 5 Hoffman Company uses the weighted-average method of process costing. Data for the testing department for October 2017 are as follows: