Marzollo Handcraft is a manufacturer of picture frames for large retailers. Every picture frame passes through two departments: assembly and finishing. This problem focuses on the assembly department. The process-costing system at Marzollo 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. Marzollo uses the weighted-average method of process costing. Consider the following data for the assembly department in April. (Click the icon to view the assembly department data.) (Click the icon to view the total costs to account for.) Required (Click the icon to view the total costs accounted for.) Prepare a set of summarized journal entries for all April transactions affecting Work in Process-Assembly. Set up a T-account for Work in Process-Assembly and post the entries to it. Required Prepare a set of summarized journal entries for all April transactions affecting Work in Process-Assembly. Set up a T-account for Work in Process-Assembly and post the entries to it. Prepare summary journal entries for all April transactions affecting Work in Process-Assembly. (Record debits first, then credits. Explanations are not required.) Begin by recording the purchase and use of direct materials. Date JE 1 Journal Entry Accounts Debit Credit Assembly department data a Work in process, April 1 Started during April Completed during April Work in process, April 30b Costs added during April Physical Units Direct Conversion (frames) Materials Costs 90 $3,650 $399 520 470 140 $17,700 $10,500 a Degree of completion: direct materials, 100%; conversion costs, 40%. b Degree of completion: direct materials, 100%; conversion costs, 35%. Print Done Total costs to account for Total Direct Conversion Production Costs Materials Costs Work in process, beginning $ 4,049 $ 3,650 $ 399 Costs added in current period 28,200 17,700 10,500 $ 32,249 $ 21,350 $ 10,899 Total costs to account for Total costs accounted for count for Work in credits. Total Direct Conversion Production Costs Materials Costs Completed and transferred out $ 26,320 $ 16,450 $ 9,870 Work in process, ending 5,929 4,900 1,029 $ 32,249 $ 21,350 $ 10,899 Total costs accounted for Print Done