McKnight handcraft is a manufacturer of picture frames for large retailers. Every picture frame passes throught 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 ctegory (direct materials) and a single indirect-cost category (conversion cost). Direct materials are added when the assembly department process is 10% complete. Conversion costs are added evenly during the asembly department's process. McKnight uses the weighted-average method of process costing. Consider the following data for the assembly department in April 2014.