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 FIFO method of process costing. Consider the following data for the assembly department in April 2017: (Click the icon to view the data.) Read the requirements. Requirements Requirement 1. Summarize total assem Begin by calculating the physical units a 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. Explain 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. Should Cranberry's managers choose the weighted-average method or the FIFO method? Explain briefly. to units in ending work in process. 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 FIFO method of process costing. Consider the following data for the assembly department in April 2017: Data table - Reference Physical Units Direct Conversion Total Direct (Frames) Materials Costs Production Costs Materials Conversion Costs Beginning work in process, (April 1) 80 $1,730 $132 Completed and transferred out $ 23,036 $ 15,062 $ Started during April 2017 495 Completed during April 2017 443 Work in process, ending 5,082 4,488 7,974 594 Ending work in process, (April 30) 132 $ 28,118 $ 19,550 $ 8,568 Total costs accounted for Total costs added during April 2017 $17,820 $8,436 aDegree of completion: direct materials, 100%; conversion costs, 40%. b Degree of completion: direct materials, 100%; conversion costs, 25%. -