Work in process, October 1 Transferred in during October 2020 Completed during October 2020 Work in process, October 31b Total costs added during October 2020 tory Physical Units Transferred-In Direct Conversion (Car Seats) 5,500 Costs $2,931,000 Materials Costs $0 $499,790 29,800. ur sch 1,700 $8,094,000 $10,877,000 $4,696,260 aDegree of completion: transferred-in costs, ?%; direct materials, ?%; conversion costs, 65%. Degree of completion: transferred-in costs, 7%; direct materials, ?%; conversion costs, 45%. 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 weighted-average method of process costing. Data for the testing department for October 2020 are as follows: (Click the icon to view the testing department data.) Read the requirements Requirement 1. What is the percentage of completion for transferred-in costs and direct materials in (a) beginning work-in-process inventory and (b) ending work-in-process inventory? (a) Beginning work-in-process inventory (b) Ending work-in-process inventory Transferred-in costs Direct materials 100% 100% 0% 0% Requirement 2. For each cost category, compute equivalent units in the testing department. Show physical units in the first column of your schedule. (For amounts with a 0 balance, make sure to enter "0" in the appropriate cell.) Work in process, beginning Transferred in during current period To account for Completed and transfered out during current period Work in process, ending Accounted for Equivalent units of work done to dale Equivalent Units Transferred-in Physical Units Costs Direct Conversion Materials Costs 5500 29800