mple 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 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 of 3 each unit is completed in testing, i is immediately transferred to Finished Goods. Hoffman Company uses the FIFo 2 of 3 method of process costing. Data for the testing department for October 2017 are as follows: of 3 Data Table 2 of 3 Physical Units Transferred-In Direct Conversion Materials S0 Costs $499,790 of 3 (Car Seats) Costs 5,500 $2 879,000 Work in process, October 1 Transferred in during October 2017 Completed during October 2017 Work in process, October 31 b Total costs added during October 2017 "Degree of completion transferred-in costs. ?%, direct materials, ?%, conversion costs, 65%. b Degree of completion: transferred-in costs. ?96, direct materials, ?%; conversion costs, 45%, 29,800 1,700 0 of 3 59 048 000 S10.877000 4 696 260 of 3 Print o of B