2.	For each cost category, compute equivalent units in the testing department. Show physical units in the first column of your schedule.
3.	For each cost category, summarize total testing department costs for October 2020, calculate cost per equivalent unit, and assign costs to units completed (and transferred out) and to units in ending work in process inventory.
4.	Prepare journal entries for October transfers from the assembly department to the testing department and from the testing department to Finished Goods.

Hoffman Company manufactures car seats in its Boise plant. Each car seat passes through the assembly department and the 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 FIFO method of process costing. Data for the testing department for October 2020 are as follows: E (Click the icon to view the testing department data.) Read the requirements. Requirement 1. What is the percentage of completion for transferred-in costs and direct materials in (a) beginning work-in-process inventory and (b) ending work-in-process inventory? Direct materials - Transferred-in costs 100% % 100% 0% (a) Beginning work-in-process inventory (b) Ending work-in-process inventory Data table 0% Requirement 2. For each cost category, compute equivalent units in the testing department. Show physical units in the first column of Physical Units Transferred-In Direct Conversion Equivalent Units Costs $499,790 Transferred-In Direct Conversion Physical Units Costs Materials Costs Work in process, beginning (Car Seats) Costs Materials 5,500 Work in process, October 18 $2,879,000 $0 Transferred in during October 2020 ? Completed during October 2020 29,800 Work in process, October 310 1,700 Total costs added during October 2020 $9,048,000 $10,877,000 a Degree of completion: transferred-in costs, ?%; direct materials, ?%, conversion costs, 65%. Degree of completion transferred-in costs, ?%; direct materials, ?%; conversion costs, 45%. $4,696,260 Transferred-in during current period To account for Completed and transferred out during current period: 11 Print Done Help me solve this Etext pages Get more help