Porter 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 Porter 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. Porter uses the weighted average method of process costing. Consider the following data for the assembly department in April 2017: (Click the icon to view the data.) Read the requirements. Requirement 1. Summarize total assembly department costs for April 2017, and assign total costs to units completed (and transferred out) and to units in ending work in process. Begin by calculating the physical units and equivalent units. Equivalent Units Direct Conversion Physical Units Materials Costs Flow of Production Work in process, beginning Started during current period To account for Completed and transferred out during current period Work in process, ending Accounted for Equivalent units of work done to date Data table ht JI Physical Units Direct Conversion Costs $988 (Frames) Materials Work in process, April 18 95 $1,665 Started during April 2017 490 Completed during April 2017 455 130 Work in process, April 306 Total costs added during April 2017 $17,640 a Degree of completion: direct materials, 100%; conversion costs, 40%. bDegree of completion: direct materials, 100%; conversion costs, 30%. $11,856 b Print Done Requirements 1. Summarize total assembly department costs for April 2017, and assign them to units completed (and transferred out) and to units in ending work in process. 2. What issues should a manager focus on when reviewing the equivalent units calculation? Print Done