3 Kansas Supplies is a manufacturer of plastic parts that uses the weighted-average process costing method to account for costs of production. It produces parts in three separate departments: Molding. Assembling, and Packaging. The following information was obtained for the Assembling Department for the month of April. Work in process on April 1 had 102,000 units made up of the following Degree of Amount Completion Prior department costs transferred in from the Holding Department $133.620 Costs added by the Assembling Departsent Direct materials 576,500 Direct labor 31,264 70% Manufacturing overhead 23,234 $131.498 Work in process, April 1 $265,118 During April 502.000 unts were transferred in from the Molding Department at a cost of $657.620. The Assembling Department added the following costs Direct materials Direct labor Manufacturing overhead Total costs added 5361,35e 137,816 118,676 $617,242 Assembling finished 402.000 units and transferred them to the Packaging Department A: April 30.202.000 unts were sull in work-in-process inventory. The degree of completion of work-in-process irwentory at April 20 was as follows Direct materials Direct labor Manufacturing overhead 90% 8 15 KANSAS SUPPLIES Assembling Department Production Cost Report-Weighted Average Physical Units Total Costs Prior Department Costs Materials Labor Manufacturing Overhead Flow of Production Units Units to be accounted for Beginning WIP inventory Units started this period Total units to be accounted for Units accounted for Units completed and transferred out From beginning inventory Started and completed currently Total transferred out Unitsin ending WIP inventory Total units accounted for Costs to be counted for Costs in beginning WIP inventory Current period costs Total costs to be accounted for Cost per equivalent unt Prior department costs Materials Labor Man varhaan