2.	What issues should the manager focus on when reviewing the equivalent-unit calculations?
3.	For each cost category, summarize total assembly department costs for October 2020 and calculate cost per equivalent unit.
4.	Assign costs to units completed and transferred out and to units in ending work in process.

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 for Hoffman's process-costing system information.) Data for the assembly department for October 2020 are as follows: E: (Click the icon to view the assembly department data.) Read - Data table Direct Conversion Direct Conversion Physical Units Flow of Production Materials Costs Costs Materials $1,248,000 4,000 $241,650 Work in process beginning Started during current period 22,500 Physical Units (Car Seats) Work in process, October 18 4,000 Started during October 2020 22,500 Completed during October 2020 26.000 Work in process, October 31b 500 Total costs added during October 2020 Degree of completion: direct materials, 2%, conversion costs, 45%. Degree of completion: direct materials, ?%, conversion costs, 65% To account for 26,500 $4,635,000 $2,575,125 26,000 26,000 26,000 Completed and transferred out during current period Work in process, ending 500 500 325 26,500 Accounted for 26,500 26,325 Work done to date Print Done Requirement 2. What issues should the manager focus on when reviewing the equivalent-unit calculations? To show better performance, a department supervisor might report a degree of completion resulting in cost per equivale managers should ask supervisors specific questions about the process they followed. Top management should always emphasize This emphasis drives throughout the organization