JT HUIMa Company manufactures car seats in its eat passes through the assembly Boise plant. Each car s 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 materials). 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 2017 are as follows: Physical Units Conversion Costs Direct Materials Car Seats) 4.000 22,500 26,000 500 Work in process, October 1 Started during October 2017 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%. S1,248,000 241,650 $4,635,000 S2,575,125 Required 1. For each cost category, compute equivalent units in the assembly department. Show physical units in the first column of your schedule 2.For each cost category, summarize total assembly department costs for October 2017 and calculate the cost per equivalent unit Assign costs to units completed and transferred out and to units in ending work in process 3