Ashworth 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 Ashworth 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. Ashworth uses the weighted-average method of process costing. Consider the following data for the assembly department in April 2020: Data table Requirements Physical Units (Frames) Work in process, April 1 Started during April 2020 Completed during April 2020 Work in process, April 30b 70 Direct Materials $2,040 Conversion Costs $560 480 440 110 Total costs added during April 2020 $17,760 $8,680 *Degree of completion: direct materials, 100%; conversion costs, 40%. *Degree of completion: direct materials, 100%; conversion costs, 20%. 1. Summarize total assembly department costs for April 2020, and assign them to units completed (and transferred out) and to units in ending work in process inventory. 2. What issues should a manager focus on when reviewing the equivalent units calculation? Print Done Physical Direct Conversion Flow of Production Units Materials Costs Work in process, beginning Started during current period To account for Completed and transferred out during current period Work in process, ending Accounted for Equivalent units of work done to date Now summarize the total costs to account for. Total Production Costs Direct Materials Conversion Costs Total costs to account for Next calculate cost per equivalent unit for direct materials and conversion costs. Divide by Cost per equivalent unit Direct Materials Conversion Costs Finally assign total costs to units completed (and transferred out) and to units in ending work in process. Completed and transferred out Work in process, ending Total Production Costs Direct Conversion Materials Costs Total costs accounted for Requirement 2. What issues should a manager focus on when reviewing the equivalent units calculation? Requirement 2. What issues should a manager focus on when reviewing the equivalent units calculation? To show better performance, a department supervisor might report a operating income. In other words, estimates of degree of completion can help degree of completion resulting in cost per equivalent unit and managers should ask supervisors specific questions about the process they followed. Top management should always emphasize throughout the organization. This emphasis drives