Next calculate cost per equivalent unit for direct materials and conversion costs. Requirement 2 . What issues should a manager focus on when reviewing the equivalent units calculation? To show better performance, a department supervisor might report a other words, estimates of degree of completion can helr questions about the process they followed. Top management should always emphasize throughout the organization. degree of completion resulting in cost per equivalent unit and nanagers should ask supervisors specifi operating income. In This emphasis drives 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. Next calculate cost per equivalent unit for direct materials and conversion costs. Gannett 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 focuse on the assembly department. The process-costing system at Gannett 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. Gannett 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 ass ts in ending work in process inventory. Begin by calculating the physical units