Ashworth Handcraft is a manufacturer of picture frames for large retailers. Every picture frame passes through two departments: assembly and finishing. 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. (Click the icon to view the assembly department data.) Required Summarize total assembly department costs for April, and assign total costs to units completed (and transferred out) and to units in ending work in process Begin by calculating the physical units and equivalent units. Flow of Production Work in process, beginning Started during current period To account for Completed and transferred out during current period Work in process, ending Accounted for Work done to date Now summarize the total costs to account for. Equivalent Units Physical Direct Conversion Units Materials Costs 80 465 545 Total Direct Conversion