. Degree of completion: direct materials, 100%; conversion costs, 40%.

b. Degree of completion: direct materials, 100%; conversion costs, 15%.

1. Summarize the total assembly department costs for April 2021, and assign them to units completed (and transferred out) and to units in ending work in process using the weighted average method.
2. What issues should a manager focus on when reviewing the equivalent units calculation?
3. Summarize the total assembly department costs for April 2021, and assign them to units completed (and transferred out) and to units in ending work in process using the FIFO method.
4. Explain any difference between the cost of work completed and transferred out and the cost of ending work in process in the assembly department under the weighted-average method and the FIFO method. Should Clear View's managers choose the weighted-average method or the FIFO method? Explain briefly.

\begin{tabular}{|l|r|r|r} & Physical Unit & Direct & Conversion \\ \hline & (Frames) & Materials & \multicolumn{1}{c|}{ Costs } \\ \hline Work in process, April 1 a & 60 & $1,530 & $156 \\ \hline Started during April 2021 & 510 & & \\ \hline Completed during April 2021 & 450 & & \\ \hline Work in process, April 30 & 120 & & \\ \hline Total costs added during April 2021 & & $17,850 & $11,544 \\ \hline \end{tabular}