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.) 3 Click the icon to view the total costs assigned under the weighted average method.) Read the requirements 156) Assign total costs to units completed and transferred out) and to units in ending work in process inventory. Begin by calculating the total from beginning inventory, then calculate the total costs accounted for. (For amounts with a 0 balance, make sure to enter "O" in the appropriate cell.) Total Direct Conversion Data Table Production Costs Materials Costs Completed and transferred out: Work in process, beginning 1,686 $ 1,530$ Physical Units Direct Conversion Costs added to beginning WIP in current period 0 936 (Frames) Materials Costs 60 $1,530 $156 Total from beginning inventory Beginning work in process, April 1) 2,622 Started during April 2020 510 Started and completed Completed during April 2020 450 Ending work in process, (April 30) 120 Total costs of units completed and transferred out Total costs added during April 2020 $17,850 $11,544 Work in process, ending Degree of completion direct materials, 100%, conversion costs, 40% Degree of completion: direct materials, 100%; conversion costs, 15% Total costs accounted for 936) 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.) (Click the icon to view the total costs assigned under the weighted average method.) Read the requirements Assign total costs to units completed and transferred out) and to units in ending work in process inventory. Begin by calculating the total from beginning inventory, then calculate the total costs accounted for. (For amounts with a 0 balance, make sure to enter "0" in the appropriate cell.) Total Direct Conversion Reference Production Costs Materials Costs 1,530 $ 156 Total Direct Conversion 1,686'$ 936 0 936 Production Costs Materials Costs Completed and transferred out: Work in process, beginning Costs added to beginning WIP in current period Total from beginning inventory Started and completed Total costs of units completed and transferred out Work in process, ending 2,622 Completed and transferred out $ 26,550 $ 4.530 15,300 $ 4,080 11,250 450 Work in process, ending $ 19,380 $ 31,080 $ 11,700 Total costs accounted for Total costs accounted for Print Done