Gannett 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 Gannett 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. Gannett 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	95	1665	988
started during April 2017	490
completed during April 2017	455
Work in process April 30b	130
Total costs added during April 2017		17,640	11,856
a. degree of completion: direct materials 100%; conversion costs 40%
b. degree of completion: direct materials 100%; conversion costs, 30%

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 calculating the physical units and equivalent units. Summarize total costs to account for. Next calculate cost per equivalent unit for direct materials and conversion costs. Finally assign total costs to units completed (and transferred out) and to units in ending work in process Please show work and calculations.