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Hoffman Company manufactures car seats in its Albany 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 2014 are as follows: (Click the icon to view the assembly department data.) Requirements 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 units calculation? 3. For each cost category, summarize total assembly department costs for October 2014 and calculate the cost per equivalent unit. Assign costs to units completed and transferred out and to units in ending work in process. Direct Conversion Data Table - X Materials Costs Costs incurred to date $ 6,356,000 $ 3,080,000 Divide by equivalent units of work done to date 28,000 27,500 Physical Units Direct Conversion Cost per equivalent unit $ 227 $ 112 (Car Seats) Materials Costs Work in process, October 13 5,000 $1,480,000 $483,000 Requirement 4. Assign costs to units completed and transferred out and to units in ending work in process. Started during October 2014 23,000 Completed during October 2014 26,000 Total Direct Conversion Work in process, October 31b 2,000 Production Costs Materials Costs Total costs added during October 2014 $4,876,000 $2,597,000 Completed and transferred out 26000 2000 1500 Degree of completion: direct materials, ?%, conversion costs, 60%. Degree of completion: direct materials, ?%; conversion costs, 75%. Work in process, ending 339 227 112 Total costs accounted for 8814000 454000 168000 Print Done Enter any number in the edit fields and then click Check Answer. ? All parts showing Clear All Final Check