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 . (Click the icon to view the data.) Read the requirements. Requirement 1. Summarize total assembly department costs for April 2017, and assign total costs to units completed (and transferred out) and to units in ending work in process Begin by calculating the physical units and equivalent units. Next calculate cost per equivalent unit for direct materials and conversion costs. rsion costs are added evenly ata for the assembly departm d transferred out) and to unit: Gannett Handcraft is a manufacturer of picture frames for large retailers. Every picture frama nasses through two departments: the assembly department and the finishing Di Co Fin weng wasign tutal cosis to units completed (and transferred out) and to units in ending work in process. Requirement 2. What issues should a manager focus on when reviewing the equivalent units calculation? To show better performance, a department supervisor might report a degree of completion resulting in cost per equivalent unit and income. In other words, estimates of degree of completion can help managers should ask supervisors specific questions about the process they followed. Top management should always emphasize This emphasis drives throughout the organization. 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 . (Click the icon to view the data.) Read the requirements. Requirement 1. Summarize total assembly department costs for April 2017, and assign total costs to units completed (and transferred out) and to units in ending work in process Begin by calculating the physical units and equivalent units. Next calculate cost per equivalent unit for direct materials and conversion costs. rsion costs are added evenly ata for the assembly departm d transferred out) and to unit: Gannett Handcraft is a manufacturer of picture frames for large retailers. Every picture frama nasses through two departments: the assembly department and the finishing Di Co Fin weng wasign tutal cosis to units completed (and transferred out) and to units in ending work in process. Requirement 2. What issues should a manager focus on when reviewing the equivalent units calculation? To show better performance, a department supervisor might report a degree of completion resulting in cost per equivalent unit and income. In other words, estimates of degree of completion can help managers should ask supervisors specific questions about the process they followed. Top management should always emphasize This emphasis drives throughout the organization