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Marzollo 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 Marzollo 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. Marzollo 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.) (Click the icon to view the total costs assigned under the weighted average method.) Required Requirement 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. Begin by summarizing the total costs to account for. Total Direct Conversion Production Costs Materials Costs $ 29,830 $ 18,560 $ 11,270 Total costs to account for Assign total costs to units completed (and transferred out) and to units in ending work in process. Begin by calculating the total from beginning inventory, then calculate the total costs accounted for. Total Production Costs Direct Materials Conversion Costs Completed and transferred out Work in process, ending Conversion Costs $278 500 Physical Units Direct (Frames) Materials Work in process, April 14 80 $1,060 Started during April 2017 Completed during April 2017 460 Work in process, April 300 120 Total costs added during April 2017 $17,500 a Degree of completion direct materials, 100%, conversion costs, 40%. bDegree of completion direct materials, 100%; conversion costs, 25% $10,992 Total Direct Conversion Production Costs Materials Costs $ 25,300 $ 14,720 $ 10,580 4,530 3,840 Completed and transferred out Work in process, ending 690 29,830 $ 18,560 $ 11,270 Total costs accounted for