Porter Handcraft is a manufacturer of picture frames for large retailers. Every picture frame passes...

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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 asserbly 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 2020: (Click the icon to view the data.) Read the requirements Requirement 1. Summarize total assembly department costs for April 2020, and assign them to units completed and transferred out) and to units in ending work in process inventory. Begin by calculating the physical units and equivalent units. Equivalent Units Data Table Direct Conversion Physical Units Materials Costs Flow of Production Work in process, beginning Started during current period To account for Completed and transferred out during current period Physical Units Direct Conversion (Frames) Materials Costs 75 Work in process, April 1" $1,775 $135 Started during April 2020 550 Completed during April 2020 500 125 Work in process, April 30 Total costs added during April 2020 $17,600 $10,890 Degree of completion direct materials, 100%; conversion costs, 40%. Degree of completion: direct materials, 100%; conversion costs, 20%. Work in process, ending Accounted for Equivalent units of work done to date Print Done

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