Cranberry 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 Cranberry 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. Cranberry uses the weighted-average method of process costing. Consider the following data for the assembly department in April 2017:

	Physical Units (frames)	Direct Materials	Conversion Costs
Work in process, April 1^a	140	$ 3,190	$ 192
Started during April 2017	505
Completed during April 2017	465
Work in process, April 30^b	180
Total costs added during April 2017		$16,160	$ 9,156

a Degree of completion: direct materials, 100%; conversion costs, 40%.

b Degree of completion: direct materials,100%; conversion costs, 15%.

Question:

1.	Summarize total assembly department costs for April 2017, and assign them to units completed (and transferred out) and to units in ending work in process.
2.	What issues should a manager focus on when reviewing the equivalent unitscalculation?