K Super Sports, which produces basketballs, has two departments: cutting and stitching. Each department has one direct-cost category (direct materials) and one indirect-cost category (conversion costs). This problem focuses on the stitching department. (Click the icon to view Super Sports' process costing information.) A summary of the March operations of the stitching department is provided in the accompanying table. (Click the icon to view the stitching department summary.) (Click the icon to view the total costs assigned under the weighted-average method.) Required Process costing information Weighted-average assignment of costs Basketballs that have undergone the cutting process are immediately transferred to the stitching department. Direct material is added when the stitching process is 85% complete. Conversion costs are added evenly during stitching operations. When those operations are done, the basketballs are immediately transferred to Finished Goods. Super Sports uses the FIFO method of process costing. Assignment of costs: Completed and transferred out Ending work in process Total costs to account for Print Done Accounted for Equivalent units of work done in current period Total Production Costs Transferred-in Costs Direct Materials Conversion Costs $ 345,000 $ 49,000 394,000 $ 225,000 $ 45,000 40,000 $ 0 80,000 4,000 270,000 $ 40,000 $ 84,000 Print Done Stitching department summary A 1 2 Beginning work in process - B D E Physical Units Transferred-in (basketballs) Costs Direct Conversion Materials Costs 50,000 $ 60,000 $ 0 $ 24,000 100% 0% 50% 3 Degree of completion, beginning work in process 4 Transferred in during March 70,000 5 Completed and transferred out during March 100,000 6 Ending work in process, March 31 20,000 7 Degree of completion, ending work in process 100% 0% 25% 8 Total costs added during March 210,000 $ 40,000 $ 60,000 Print Done