MacLean Handcraft is a manufacturer of picture frames for large retailers. Every picture frame passes through fwo departments: the assembly depariment and the finishing department. This problem focuses on the assembly department. The process-costing system at MacLean has a single direct-cost calegory (direct materials) and a single indirect-cost category (conversion costs). Direct materials are added when the assembly department process is 10% complele. Conversion costs are added evenly during the assembly department's process. MacLean 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 woighled average method.) Road the requirements. Requirement 1. Summarize total assembly department costs for Apri 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. (For amounts with a 0 bolanco, make sure to enter "0* in the appropriaie cel.) Data table Reference Requirements 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. Explain any difference between the cost of work completed and transferred out and the cost of ending work in process in the assembly department under the weighted-average method and the FIFO method. Should MacLean's managers choose the weighted-average method or the FIFO method? Explain briefly. quivalent units of work done in current period