Show the calculation process in Requirement 1

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 FIFO method of process costing. Consider the following data for the assembly department in April 2017 (Click the icon to view the data.) (Click the icon to view the total costs assigned under the weighted average method.) Required Requirement 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. Begin by summarizing the total costs to account for. Total Direct Conversion Production Costs Materials Costs 28,118 $ 19,550 $ 8,568 Total costs to account for Assign total costs to units completed (and transferred out) and to units in ending work in process. Begin by calculating the total from beginning inventory, then calculate the total costs accounted for. Total Direct Conversion Production Costs Materials Costs $ 22,739'$ 14,798 $ 7,941 5,379 4,752 Completed and transferred out Work in process, ending 627 Conversion Costs $132 80 Physical Units Direct (Frames) Materials Work in process, April 18 $1,730 Started during April 2017 495 Completed during April 2017 443 Work in process, April 300 132 Total costs added during April 2017 $17,820 a Degree of completion direct materials, 100%, conversion costs, 40%. Degree of completion direct materials, 100%; conversion costs, 25%. $8,436 Total Direct Conversion Production Costs Materials Costs $ 23,036 $ 15,062 $ 7,974 5,082 4,488 594 Completed and transferred out Work in process, ending 28,118 $ 19,550 $ 8,568 Total costs accounted for