Testing department data:

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 each unit is completed in testing, it is immediately transferred to Finished Goods. Hoffman Company uses the FIFO method of process costing. Data for the testing department for October 2017 are as follows: E: (Click the icon to view the testing department data.) Data Table Physical Units Transferred-In Direct Conversion (Car Seats) Costs Materials Costs Work in process, October 18 5,500 $2,879,000 $0 $499,790 Transferred in during October 2017 ? Completed during October 2017 29,800 Work in process, October 31 1,700 Total costs added during October 2017 $9,048,000 $10,877,000 $4,696,260 Degree of completion: transferred-in costs, 2%; direct materials, ?%; conversion costs, 65%. Degree of completion: transferred-in costs, 2%; direct materials, ?%; conversion costs, 45%. Requirement 1. What is the percentage of completion for (a) transferred-in costs and direct materials in beginning work-in-process inventory and (b) transferred-in costs and direct materials in ending work-in-process inventory? Transferred-in costs Direct materials (a) Beginning work-in-process inventory (b) Ending work-in-process inventory