Hoffman Company, as you know, is a manufacturer of car

Hoffman Company, as you know, is a manufacturer of car seats. Each car seat passes through the assembly department and 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 2017 are as follows:

^a Degree of completion: transferred-in costs,?%; direct materials,?%; conversion costs, 65%.

^b Degree of completion: transferred-in costs,?%; direct materials,?%; conversion costs, 45%.

1. What is the percentage of completion for (a) transferred-in costs and direct m work-in-process inventory and (b) transferred-in costs and direct materials in enc inventory?

2. For each cost category, compute equivalent units in the testing department. Shove first column of your schedule.

3. For each cost category, summarize total testing department costs for October 201 per equivalent unit, and assign costs to units completed (and transferred out) a work in process.

4. Prepare journal entries for October transfers from the assembly department to th and from the testing department to Finished Goods.