I am doing problem 39. I have updated the question.

18-36. WEIGHTED-AVERAGE METHOD. 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. 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 2020 are as follows: 747 Direct Materials $1,248,000 Conversion Costs S 241,650 Physical Units (Car Seats) 4,000 22,500 26,000 500 Work in process, October 1 Started during October 2020 Completed during October 2020 Work in process, October 316 Total costs added during October 2020 $4,635,000 $2,575,125 Degree of completion direct materials, 7%, conversion costs, 45% Degree of completion direct materials,7%, conversion costs,65% Required 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-unit calculations? 3. For each cost category, summarize total assembly department costs for October 2020 and calculate cost per equivalent unit. 4. Assign costs to units completed and transferred out and to units in ending work in process. 18-37. JOURNAL ENTRIES (CONTINUATION OF 18-36). Required Prepare a set of summarized journal entries for all October 2020 transactions affecting Work in Process-Assembly. Set up a T-account for Work in Process - Assembly and post your entries to it. 18-38. FIFO METHOD (CONTINUATION OF 18-36). Required 1. Do Problem 18-36 using the FIFO method of process costing. Explain any difference between cost per equivalent unit in the assembly department under the weighted-average method and the FIFO method. 2. Should Hoffman's managers choose the weighted average method or the FIFO method? Explain briefly. 18-39. TRANSFERRED-IN COSTS, WEIGHTED-AVERAGE METHOD (RELATED TO 18-36 TO 18-38). Hoffman Company, as you know, is a manufacturer of car seats. Each car seat passes through the assembly and testing departments. This problem focuses on the testing department. Direct materials are added when the testing department process is 90% complete. Conversion costs are added evenly during the testing department's process. As work in assembly is completed, each unit is immediately transferred to testing. As each unit is completed in testing, it is immediately transferred to Finished Goods. Hoffman Company uses the weighted average method of process costing. Data for the testing department for October 2020 are as follows: Direct Conversion Materials Costs $ 0 $ 499,790 Physical Units Transferred-In (Car Seats) Costs Work in process, October 1 5,500 $2,931,000 Transferred in during October 2020 ? Completed during October 2020 29,800 Work in process, October 316 1,700 Total costs added during October 2020 $8,094,000 Degree of completion transferred-in costs, 7%; direct materials,7%: conversion costs, 65% Degree of completion transferred-in costs,7%, direct materials,7%, conversion costs, 45%. $10,877,000 $4,696,260 Required 1. What is the percentage of completion for transferred-in costs and direct materials in (a) beginning work-in-process inventory and (b) ending work-in-process inventory? 2. For each cost category, compute equivalent units in the testing department. Show physical units in the first column of your schedule. 3. For each cost category, summarize total testing department costs for October 2020, calculate cost per equivalent unit, and assign costs to units completed (and transferred out) and to units in ending work- in-process inventory. 4. Prepare journal entries for October transfers from the assembly department to the testing department and from the testing department to Finished Goods. 18-36. WEIGHTED AVERAGE METHOD. 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. The process-costing system at Hoffman Company has a single direct-cost category (direct materials) a -) 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 2020 are as follows: 747 Direct Materials $1,248,000 Conversion Costs $ 241.650 Physical Units Car Seats) Work in process, October 1 4,000 Started during October 2000 22.500 Completed during October 2020 28.000 Work in process, October 31 500 Total costs added during October 2020 Degree of completion direct mail, conversion costs, 45% Degree of completion direct material conversion 0,8% $4,635,000 $2,575,125 Required 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-unit calculations? 3. For each cost category, summarize total assembly department cos for October 2020 and calculate cost per equivalent unit. 4. Assign costs to units completed and transferred out and to units in ending work in process. 18-37. JOURNAL ENTRIES (CONTINUATION OF 18-36). Required Prepare a set of summarized journal entries for all October 2020 transactions affecting Work in Process- Assembly. Set up a T-account for Work in Process-Assembly and post your entries to it 18-38. FIFO METHOD (CONTINUATION OF 18-36). ( Required 1. Do Problem 18-36 using the FIFO method of process costing. Explain any difference between cost per equivalent unit in the assembly department under the weighted-average method and the FIFO method. 2. Should Hoffman's managers choose the weighted average method or the FIFO method? Explain briefly. 18-39. TRANSFERRED-IN COSTS, WEIGHTED-AVERAGE METHOD (RELATED TO 15-36 TO 18-38). Hoffman Company, as you know, is a manufacturer of car seats. Each car seat passes through the assembly and testing departments. This problem focuses on the testing department. Direct materials are added when the testing department process 90% complete. Conversion costs are added evenly during the testing department's process. As work in assembly is completed, each unit is immediately transferred to testing. As each unit is completed in testing, it is immediately transferred to Finished Goods. Hoffman Company uses the weighted-average method of process costing. Data for the testing department for October 2020 are as follows: Direct Conversion Materials Costs $ 0 $ 499,790 Physical Units Transferred-In (Car Seats Costs Work in process, October 1 5,500 $2.931,000 Transferred in during October 2020 ? Completed during October 2020 29,800 Work in process, October 31 1,700 Total costs added during October 2020 $8,094,000 Degree of completion transferred in cos, direct material conversion cont, 65% Degree of completion and inco, direct convention cos, 45% $10,877,000 $4,696,260 74 Required 1. What is the percentage of completion for transferred-in costs and direct materials in (a) beginning work-in-process inventory and (b) ending work-in-process inventory? 2. For each cost category, compute equivalent units in the testing department. Show physical units in the first column of your schedule. 3. For each cost category, summarize total testing department costs for October 2020, calculate cost per equivalent unit, and assign costs to units completed (and transferred out) and to units in ending work- in-process inventory. 4. Prepare journal entries for October transfers from the assembly department to the testing department and from the testing department to Finished Goods