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 assembly department. (Click the icon to view information about Hoffman Company's process-costing system.) Requirement 1. For each cost category, compute equivalent units in the assemblv denartment enter "0" in the appropriate cell.) Reference Requirements 1. For each cost category, compute equivalent units in the assembly department. Show physical units in the first column of your schedule. 2. For each cost category, summarize total assembly department costs for October 2020 and calculate the cost per equivalent unit. 3. Assign total costs to units completed and transferred out and to units in ending work in process. 4. Explain any difference between cost per equivalent unit in the assembly department under the weighted-average method and the FIFO method. 5. Should Hoffman's managers choose the weighted-average method or the FIFO method? Explain briefly