Walton 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 Walton 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. Walton uses the FIFO method of process costing. Consider the following data for the assembly department in April. Requirement 1. Summarize total assembly department costs for April, and assign them to units completed (and transferred out) and to units in ending work in process. Begin by calculating the physical units and equivalent units. (For amounts with a 0 balance, make sure to enter "0" in the appropriate cell.) Equivalent Units Work in process, beginning Transferred-in during current period To account for Completed and transferred out during current period: From beginning work in process Started and completed Work in process, ending Accounted for Equivalent units of work done in current period Physical Units (tons) 120 485 605 120 160 Direct Materials Conversion Costs Data table Work in process, April 1 Started during April Completed during April Work in process, April 30 Total costs added during April Physical Units (Frames) 120 485 445 160 Direct Materials $2,140 Degree of completion: direct materials, 100%; conversion costs, 40%. Degree of completion: direct materials, 100%; conversion costs, 5%. $18,430 Conversion Costs $2,916 $9,315