Hoffman Company manufactures car seats in its Boise plant. Each car seat passes through the ass department and the testing department. This problem focuses on the assembly department. (Click the icon to view information about Hoffman Company's process-costing system.) LIIGEL LUNGISIVI Flow of Production Units Materials Costs Work in process beginning 4000 Started during current period 22500 26500 To account for Completed and transferred out during current period: From beginning work in process 4000 Started and completed 26000 4000 26000 4000 26000 Work in process, ending 500 500 500 Accounted for Equivalent units of work done in current period only Date for the danactment for October 2017 are no follow - X Data Table s a Work in process, October 1 Started during October 2017 Completed during October 2017 Work in process, October 31b Total costs added during October 2017 Physical Units (Car Seats) 4,000 Direct Materials $1,248,000 Conversion Costs $241,650 22,500 26,000 500 $4,635,000 $2,575,125 "Degree of completion: direct materials, ?%; conversion costs, 45%. Degree of completion: direct materials, ?%; conversion costs, 65%. Print Done Requirement 2. For each cost category, summarize total assembly department costs for October 2017 and calculate the cost per equivalent unit