The answers in the white boxes are all incorrect. Only answer the white boxes. Provide answers in the boxes below or in a similar spreadsheet. DO NOT type out the answers in a paragraph. Thanks

Question 5, P17-31 (similar to) Question Help 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 Total Direct Conversion Data Table - X Production Costs Materials Costs Work in process, beginning S 1,963,000 $ 1,480,000 S 483,000 Costs added in current period 7,473,000 4,876,000 2,597,000 Conversion Total costs to account for 9,436,000 $ 6,356,000 S 3,080,000 Physical Units Direct (Car Seats) Materials Costs Now calculate the cost per equivalent unit for each cost category. Work in process, October 1 5,000 $1,480,000 $483,000 Started during October 2014 23,000 Direct Conversion Completed during October 2014 26,000 Materials Costs Work in process, October 31 2,000 Total costs added during October 2014 $4,876,000 $2,597,000 Work in process, beginning 1135000 560000 Degree of completion: direct materials, ?%, conversion costs, 60% Divide by costs incurred to date 4767000 2352000 Degree of completion: direct materials, ?%, conversion costs, 75% Cost per equivalent unit 454000 168000 Print Done Choose from any list or enter any number in the input fields and then click Check Answer. ? part Clear All Check Answer 4 remaining