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.

Data From Exercise 17-36:

Porter Handcraft is a manufacturer of picture frames for large retailers. Every picture frame passes through two departments: assembly and finishing. 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 2015: