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	Conversion
	(Frames)	Materials	Costs
Work-in-progress, April 1 (a.)	60	$1530	$156
Started during April 2014	510
Completed during April 2014	450
Work-in-progress, April 30(b.)	120
Total Costs added during April 2014		$17850	$11544

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

^b. Degree of completion: direct materials, 100%; conversion costs, 15%.

Required:

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.

c. Complete question a and b using the FIFO method of process costing.