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. 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.) Requirements 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. 2. Explain any difference between the cost of work completed and transferred out and the cost of ending work in process inventory in the assembly department under the weighted-average method and the FIFO method. Should McKnight's managers choose the weighted-average method or the FIFO method? Explain briefly. Data table Reference