Question 1. X Company 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 X Company 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. X Company uses the weighted-average method of process costing. Consider the following data for the assembly department in April 2023: ** Degree of completion: Direct materials: 100\%; conversion costs: 30% Find total assembly department costs for April 2023, and assign total costs to units completed (and transferred out) and to units in ending work in process. Show your calculations ( 30p)