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:

RequiredSummarize total assembly department costs for April 2012, and assign total costs to units completed (and transferred out) and to units in ending work inprocess.

Transcribed Image Text:

Direct Materials $ 1,665 Physical Unit (Frames) 95 490 455 130 Conversion Costs Work in process, April 1 Started during April 2012 Completed during April 2012 Work in process, April 30 Total costs added during April 2012 Degree of completion: direct materials, 100%; conversion costs, 40%. Degree of completion: direct materials, 100%; conversion costs, 30%. $ 988 $11,856 $17,640