Please give answers to both part 1 and 2

Problems LO 2 18-30 Weighted-average method. 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 : Conversion Costs $ 156 Physical Unit Direct (Frames) Materials Work-in-process, April 10 60 $ 1,530 Started during April 510 Completed during April 450 120 Work-in-process, April 30b $17,850 Total costs added during April Degree of completion: direct materials, 100%; conversion costs, 40%. bDegree of completion: direct materials, 100%; conversion costs, 15%. $11,544 ess Costing Required 1. Summarize the total assembly department costs for April, and assign them to units completate transferred out) and to units in ending work-in-process. 2. What issues should a manager focus on when reviewing the equivalent-units calculation