McKnight 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 McKnight 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 departments process.

McKnight uses the weighted-average method of process costing. Consider the following data for the assembly department in April 2014:

Physical Unit Direct materials

Work in progress Apr 1 60 $1,530

Started during April 510

Comleted during April 450

Work in process apr, 30 120

Total cost added during April $17,850

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

bDegree of completion: direct materials, 100%; conversion costs, 15%.

Required: 1. Summarize the total assembly department costs for April 2014, and assign them to units completed (and transferred out) and to units in ending work in process.