Porter Handcraft is a manufacturer of picture frames for large retailers. Every picture 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 process is 10% complete. Conversion costs are added evenly during the Assembly Department's process.