Weighted-average method. Ashworth 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 Ashworth 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.
Ashworth uses the weighted-average method of process costing. Consider the following data for the assembly
department in April 2012:

Required:
Summarize total assembly department costs for April 2012, and assign total costs to units completed (and Required
transferred out) and to units in ending work in process.