porter 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 problems 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). Dierct materials are added when the assembly department process is 5% complete. Conversion costs are added evenly during the assembly departments process. Porter uses the weighted-average method of process costing. Consider the following data for the assembly department in April 2013.