Douglas Toys is a manufacturer that uses FIFO costing method to account for costs of production. It produces a plastic toy in three separate departments: Molding, Assembling, and Finishing. The following information was obtained for the Assembling Department for the month of September.

Work in process on September 1 had 119,000 units made up of the following

Required: {3} Prepare a production cost report using FIFO. [Round your answer to 2 decimal places.) Units to be accounted for: Beginning WIP inventory Units started this period Total units to be accounted for 800 Units accounted for Units completed and transferred out: From beginning inventory Started and completed currentJy Units in ending WIP inventory Total units accounted for 0 0 0 Costs to be accounted for Total costs to be accounted 5 0 5 0 5 0 5 0 5 Costs in beginning WIP inventory Current period costs 0 Cost per equivalent unit: Prior department costs Materials Labor Manufacturing overhead Corns accounted for: Costs assigned to units transferred out: Costs from beginning WIP inventory Current costs added to complete beginning WIP inventory: Prior department costs Materials Labor Manufacturing overhead Total costsfrorn beginning inventory Cunent costs of units started and completed: Prior department costs Materials Labor Manufacturing overhead Total costs of units started and completed Total costs of units transferred out Costs assigned to ending WIP inventory: Prior department costs Materials Labor Manufacturing overhead Total ending W1P inventory Total costs accounted for Douglas Toys is a manufacturer that uses FIFO costing method to account for costs of production. It produces a plastic toy in three separate departments: Molding. Assembling, and Finishing. The following information was obtained for the Assembling Department for the month of September. Work in process on September 1 had 119,000 units made up ofthe following: Degree of Amount Completion Prior department costs transferred in from the Molding Department 5 1103.120 100% Costs added by the Assembling Department Direct materials $101,150 100% Direct labor 45,?18 60% Man ufactunng overhead 19,346 50% $155,214 Work in process, September 1 S 342,334 During September. 519,000 units were transferred in from the Molding Department at a cost of $763,120. The Assembling Department added the following costs Direct materials 5 403,920 Direct labor 240,432 Manufacturing overhead 10?,304 Total costs added $ 751,656 Assembling nished 419,000 units and transferred them to the Finishing Department. At September 30, 219,000 units were still in work-inprocess inventory, The degree of completion of work-inprocess inventory at September 30 was as follows: Direct materials 80% Direct labor 70' Manufacturing overhead 40