MacLean 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 MacLean 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 is10% complete. Conversion costs are added evenly during the assembly department's process. MacLean 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	120	$ 2,140	$ 2,916
Started during April 2017	485
Completed during April 2017	445
Work in process, April 30^b	160
Total costs added during April 2017		$18,430	$ 9,315

a Degree of completion: direct materials, 100%; conversion costs, 40%.

b Degree of completion: direct materials, 100%; conversion costs, 55%

Question:

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.	What issues should a manager focus on when reviewing the equivalent unitscalculation?