Weighted-average assignment of costs Process costing information Basketballs that have undergone the cutting process are immediately transferred to the stitching department. Direct material is added when the stitching process is 85% complete. Conversion costs are added evenly during stitching operations. When those operations are done, the basketballs are immediately transferred to Finished Goods. Supreme Sports uses the FIFO method of process costing. Stitching department summary