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.

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 focuses 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 2017: Conversion Costs $2,916 Physical Units Direct (Frames) Materials Work in process, April 18 120 $2,140 Started during April 2017 485 Completed during April 2017 445 Work in process, April 300 160 Total costs added during April 2017 $18,430 Degree of completion direct materials, 100%; conversion costs, 40% Degree of completion direct materials, 100%; conversion costs, 5%. $9,315 Physical Units Equivalent Units Direct Conversion 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 Total Production Costs Direct Materials Conversion Costs Work in process, beginning Costs incurred to date Total costs to account for Direct Materials Conversion Costs Costs incurred to date Divide by Equivalent units of work done to date Cost per equivalent unit Finally assign total costs to units completed (and transferred out) and to units in ending work in process. Total Production Costs Direct Materials Conversion Costs Completed and transferred out Work in process, ending Total costs accounted for