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 weighted$-$average 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.

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.

Data table