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 department's process. McKnight uses the FIFO method of process costing. Consider the following data for the assembly department in April 2020: (Click the icon to view the data.) Read the requirements. (Click the icon to view the total costs assigned under the weighted-average method.) Requirement 1. Summarize total assembly department costs for April 2020, and assign them to units completed (and transferred out) and to units in ending work in process inventory. Begin by calculating the physical units and equivalent units. (For amounts with a 0 balance, make sure to enter "0" in the appropriate cell.) Equivalent Units Physical Units Direct (tons) Materials Conversion Costs Data table Work in process, beginning 60 510 Transferred-in during current period To account for 570 Completed and transferred out during current period: From beginning work in process 60 Beginning work in process, (April 1)a Started during April 2020 Completed during April 2020 Started and completed Work in process, ending Accounted for Physical Units (Frames) Direct 60 510 Materials $1,530 Conversion Costs $156 450 Ending work in process, (April 30)b 120 120 Total costs added during April 2020 $17,850 $11,544 Degree of completion: direct materials, 100%; conversion costs, 40%. Degree of completion: direct materials, 100%; conversion costs, 15%. Equivalent units of work done in current period Print Done - X