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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 118,000 units made up of the following:

	Amount			Degree of Completion
Prior department costs transferred in from the Molding Department	$	173,460			100	%
Costs added by the Assembling Department
Direct materials	$	106,200			100	%
Direct labor		51,496			70	%
Manufacturing overhead		26,406			50	%
	$	184,102
Work in process, April 1	$	30

During April, 518,000 units were transferred in from the Molding Department at a cost of $761,460. The Assembling Department added the following costs:

Direct materials	$	446,580
Direct labor		244,704
Manufacturing overhead		121,884
Total costs added	$	813,168

Assembling finished 418,000 units and transferred them to the Packaging Department.

At April 30, 218,000 units were still in work-in-process inventory. The degree of completion of work-in-process inventory at April 30 was as follows:

Direct materials	90	%
Direct labor	80
Manufacturing overhead	35

Required:

a. Prepare a production cost report using FIFO. (Round "Cost per equivalent unit" to 2 decimal places.)