Hoffman Company manufactures car seats in its Houston 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 FIFo method of process costing. Data for the assembly department for October 2014 are as follows EEa (Click the icon to view the assembly department data.) (Click the icon to view the weighted average cost per equivalent unit data and total costs accounted for Read the requirements. Requirement 1. For each cost category, compute equivalent units in the assembly department. Show physical units in the first column of your schedule. or amounts with a 0 balance, make sure to enter "0" in the appropriate Equivalent Units Data Table Physical Direct Conversion Flow of Production Units Materials Costs Physical Units Direct Conversion Work in process beginning (Car Seats) Materials Costs Started during cument period 5.20 $1,432,600 $527,280 Work in process. October 1 To account for Started during October 2014 19,000 Completed during October 2014 21,500 2,700 Work in process, October 31 Enter any number in the edit fields and then Click Check Answer. Total costs added during October 2014 $4.085.000 $2.028.000 Degree of completion: direct materials. conversion costs. 65% parts Degree of completion: direct materials, conversion costs, 80%. emaining