Pelham 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 Pelham 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. Pelham uses the FIFO method of process costing. The data for the assembly department in April are provided in the accompanying tables. (Click the icon to view the assembly department data.) (Click the icon to view the total costs assigned under the weighted-average method.) Required Requirement 1. Summarize the total assembly department costs for April, and assign total costs to units completed (and transferred out) and to units in ending work in progress. Begin by calculating the physical units and equivalent units. (For amounts with a 0 balance, make sure to enter "0" in the appropriate cell.) Work in process, beginning Transferred-in during current period To account for Completed and transferred out during current period: From beginning work in process Started and completed Work in process, ending Accounted for Equivalent units of work done in current period es Get more help. Physical Units (frames) 105 525 630 105 375 150 630 Direct Materials Total costs assigned Equivalent Units Completed and transferred out Work in process, ending Total costs accounted for 17,850 525 $ 525 $ Conversion Costs 453 Total Production Costs 25,440 $ 4,980 30,420 $ Direct Materials Conversion Costs 14,880 $ 4,650 19,530 $ 10,560 330 10,890 - X Assembly Department Data Beginning work in process, (April 1)ª Started during April Completed during April Ending work in process, (April 30) Total costs added during April Physical Direct Units (Frames) Materials $1,680 Print $17,850 aDegree of completion: direct materials, 100%; conversion costs, 40%. Degree of completion: direct materials, 100%; conversion costs, 10%. 105 525 480 150 Done Clear all Conversion Costs 1 $924 $9,966 Check answer