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: (Click the icon to view the data.) Required Work in process, ending Accounted for Equivalent units of work done to date Now summarize the total costs to account for. 120 120 18 570 570 468 ... Data table - Total Direct Conversion Production Costs Materials Costs Work in process, beginning Costs added in current period 1,686 $ 1,530 $ 29,394 17,850 156 11,544 31,080 $ 19,380 $ 11,700 Total costs to account for Work in process, April 1 Started during April Completed during April Work in process, April 30b Physical Units (Frames) 60 Direct Materials $1,530 Conversion Costs $156 510 450 120 Total costs added during April $17,850 $11,544 Next calculate cost per equivalent unit for direct materials and conversion costs. aDegree of completion: direct materials, 100%; conversion costs, 40%. bDegree of completion: direct materials, 100%; conversion costs, 15%. Direct Materials Conversion Costs Costs incurred to date Divide by Equivalent units of work done to date Cost per equivalent unit 19,380 $ 570 11,700 468 Print Done 34 $ 25 Finally assign total costs to units completed (and transferred out) and to units in ending work in process. Completed and transferred out Work in process, ending Total costs accounted for Total Direct Conversion Production Costs 11,544 4080 Materials Costs 11250 450 26550 4530 15,624 11,700 27,324