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 Hoftman Company's process-costing system.) Physical Units Direct Conversion (Car Seats) Materials Costs More Into Work in process, October 1 4,000 $1,248,000 $241,650 in Process-AsStarted during October 2017 22,500 26,000 500 The process-costing system at Hottman 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. Convession costs are added evenly during the process When the assembly department finishes work oh each car seat, it is immediately transferred to testing Holman Company uses the weighted-average method of process costing Completed during October 2017 Work in process, October 31 Total costs added during October 2017 "Degree of completion direct materials, 7% conversion costs 45% Degree of completion direct materials, ?% conversion costs, 65% $4.635,000 $2,575,125 Print Done Print Done Record the conversion costs