Porter Handcraft is a manufacturer of picture frames for large retailers. Every picture frame passes through two departments: assembly and finishing. 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 2015:

Required
Summarize the total assembly department costs for April 2015, and assign total costs to units completed (and transferred out) and to units in ending work in process.

Transcribed Image Text:

Physical Units (frames) 75 550 500 125 Direct Materials $ 1,775 Conversion Costs $ 135 Work in process, April 1* Started during April 2015 Completed during April 2015 Work in process, April 30 Costs added during April 2015 *Degree of completion: direct materials, 100%; conversion costs, 40%. Degree of completion: direct materials, 100%; conversion costs, 20%. $17,600 $10,890