1. Ashworth Handscraft 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 departments process.

Ashworth uses the weighted-average method of process costing. Consider the following data for the assembly department in July 2022.

	Physical Units	Direct	Conversion
	(Frames)	Materials	Costs
Work in process, April 1a	95	$1,665	$988
Started during April 2022	490
Completed during April 2022	455
Work in process, April 30b	130	$17,640	$11,856
Total costs added during April 2022
aDegree of completion: direct materials, 100%; conversion costs, 40%.
bDegree of completion: direct materials, 100%; conversion costs, 30%.

(Show all your work to receive full credits)

1. Summarize total assembly department costs for April 2022, and assign total costs to units completed (and transferred out) and to units in ending work in process. [Hint: follow all five steps of process costing using the weighted-average method.]

1. Do part a using the FIFO method of process costing. Also, briefly discuss any difference between the cost of work completed and transferred out and the cost of ending work in process in the assembly department under the weighted-average method and the FIFO method.