(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.