Weighted-average method. 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 2010:

REQUIRED Summarize the total Assembly Department costs for April 2010, and assign total costs to units completed (and transferred out) and to units in ending work in process.LO1

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Physical Units (frames) Direct Conversion Materials Costs Work in process, April 1* 75 $ 1,775 $ 135 Started during April 2010 Completed during April 2010 550 500 Work in process, April 30+ 125 Costs added during April 2010 $17,600 $10,890