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Mundy Handcraft is a manufacturer of picture frames for large retallers. 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 Mundy has a single direct-cost category (direct materials) and a single indirect-cost category (conversion costs). Direct materials are added when the assembly department proce is 10% complete. Corversion costs are added evenly during the assembly department's process. Mundy uses the weighted-average method of process costing. Consider the following data for the assembly department in Apr 2020 (Click the licon to view the data.\}) Read the cecuirements Requirement 1. Summarize total assembly department costs for April 2020, and assign them to units completed transferred out) and to units in ending work in process ifventory. Begin by calculating the physical units and equivalent units. 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. What issues should a manager focus on when reviewing the equivalent units calculation? Data table