Weighted-average method. 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 2009:

Summarize total Assembly Department costs for April 2009, and assign total costs to units completed (and transferred out) and to units in ending work in process.

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Physical Unit (Frames) Direct Materials S 1,775 Conversion Costs $ 135 Work in process, April 1 Started during April 2009 Completed during April 2009 Work in process, April 30° Total costs added during April 2009 75 550 500 125 $17,600 $10,890