(Continuation of 17-36).
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 problem 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). Direct materials are added when the Assembly department process is 10% complete. Conversion costs are added evenly during the Assembly department€™s process. Porter uses the weighted-average method of process costing. Consider the following data for the Assembly department in April 2012:

REQUIRED
Prepare a set of summarized journal entries for all April transactions affecting Work in
Process€”Assembly. Set up a T-account for Work in Process€”Assembly, and post the entries to it.

Transcribed Image Text:

Physical Units Direct Conversion (frames) Materials Costs 75 550 500 125 S 1,775 S 135 ork in process, Apn Started during Apil 2012 Completed during April 2012 Work in process, April 30 Costs added during April 2012 S17,600 S10,890