Solve Requirement 3, given data table and figures from Req. 1 and Req. 2. Thanks.

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 to view information about Hoffman Company's process-costing system.) Data for the assembly department for October 2017 are as follows (Click the icon to view the assembly department data.) (Click the icon to view the weighted-average cost per equivalent unit data and total costs accounted for.) 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. (For amounts with a 0 balance, make sure to enter "O" in the appropriate cell) Equivalent Units Physical Conversion Flow of Production Units Materials Costs Work in process beginning Started during current period To account for Completed and transferred out during current period: 4,000 22,500 26,500 4,000 22,000 500 26,500 2,200 22,000 325 From beginning work in process 22,000 Started and completed Work in process, ending Accounted for Equivalent units of work done in current period only 500 22,500 24,525