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Question , P17-31 (similar to) Question Help Hoffman Company manufactures car seats in its Albany plant. Each car seat passes through the assembly department and the testing department. This problem focuses on the assembly department. The process-costing system at Hoffman Company has a single direct-cost category (direct materials) and a single indirect-cost category (conversion costs). Direct materials are added at the beginning of the process. Conversion costs are added evenly during the process. When the assembly department finishes work on each car seat, it is immediately transferred to testing. Hoffman Company uses the weighted-average method of process costing. Data for the assembly department for October 2014 are as follows: (Click the icon to view the assembly department data.) Requirements 1. For each cost category, compute equivalent units in the assembly department. Show physical units in the first column of your schedule. 2. What issues should the manager focus on when reviewing the equivalent units calculation? 3. For each cost category, summarize total assembly department costs for October 2014 and calculate the cost per equivalent unit. Assign costs to units completed and transferred out and to units in ending work in process. Requirement 1. For each cost category, compute equivalent units in the assembly department. Show physical units in the first column of your schedule. Equivalent Units Physical Direct Conversion Data Table - X Flow of Production Units Materials Costs Work in process beginning Started during current period Physical Units Direct Conversion To account for (Car Seats) Materials Costs Completed and transferred out during current period Work in process, October 1 5,000 $1,480,000 $483,000 Started during October 2014 23,000 Work in process, ending Completed during October 2014 26,000 Work in process, October 31b 2,000 Accounted for Total costs added during October 2014 $4,876,000 $2,597.000 Work done to date Degree of completion: direct materials, ?%; conversion costs, 60% Degree of completion: direct materials, ?%, conversion costs, 75%, Enter any number in the edit fields and then click Check Answer. ? parts Print Done 4 Check Answer remaining