Porter Handcraft is a manufacturer of picture frames for large retailers. Every picture frame passes through two departments: the Assembly department and the Finishing department. This problem focuses on the Assembly department. The process- costing system at Porter has a single direct cost category (direct materials) and a single indirect cost category (conversion costs). Direct materials are added when the Assembly department process is 10% complete. Conversion costs are added evenly during the Assembly department€™s process. Porter uses the weighted-average method of process costing. Consider the following data for the Assembly department in April 2012:

REQUIRED
Summarize the total Assembly department costs for April 2012, and assign total costs to units completed (and transferred out) and to units in ending work in process.

Transcribed Image Text:

Physical Units Direct Conversion (frames) Materials Costs 75 550 500 125 S 1,775 S 135 ork in process, Apn Started during Apil 2012 Completed during April 2012 Work in process, April 30 Costs added during April 2012 S17,600 S10,890