17-39 Transferred-in costs, weighted average method (related to 17-360 to 17-380). 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. Hoffman Company uses the weighted-average method of process costing. Data for the testing department for October 2017 are as follows: Transferred- In Costs $2,931,000 Direct Materials $ 0 Conversion Costs $ 499,790 Work in process, October 1a Transferred in during October 2017 Completed during October 2017 Work in process, October 31b Total costs added during October 2017 Physical Units (Car Seats) 5,500 ? 29,800 1,700 $8,094,000 $10,877,000 $4,696,260 Degree of completion: transferred-in costs,2%; direct materials,2%; conversion costs, 65%. bDegree of completion: transferred-in costs,2%; direct materials,2%; conversion costs, 45%. Required 1. What is the percentage of completion for (a) transferred-in costs and direct materials in beginning work-in-process inventory and (b) transferred-in costs and direct materials in ending work-in-process inventory