K 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 for Hoffman's process-costing system information.) Data for the assembly department for October 2017 are as follows: (Click the icon to view the assembly department data.) 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. Equivalent Units Physical Direct Conversion Flow of Production Units Materials Costs Work in process beginning Started during current period To account for More info 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. Print Done - X Data table 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. 2% Degree of completion direct materials, 2% Physical Units (Car Seats) Direct Conversion 4,000 Materials $1,248,000 Costs $241,650 22,500 26,000 500 $4.635,000 $2,575,125 conversion costs. 45% conversion costs, 65% Print Done 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 2017 and calculate the cost per equivalent unit. 4. Assign costs to units completed and transferred out and to units in ending work in process. nts. artme ts ersion To account for Print Done sts