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 111,000 units made up of the following:

		Amount		Degree of Completion
Prior department costs transferred in from the Molding Department	$	155,400		100	%
Costs added by the Assembling Department
Direct materials	$	99,900		100	%
Direct labor		45,007		70	%
Manufacturing overhead		25,026		50	%
	$	169,933
Work in process, September 1	$	325,333

During September, 511,000 units were transferred in from the Molding Department at a cost of $715,400. The Assembling Department added the following costs:

Direct materials	$	440,910
Direct labor		215,903
Manufacturing overhead		117,264
Total costs added	$	774,077

Assembling finished 411,000 units and transferred them to the Finishing Department.

At September 30, 211,000 units were still in work-in-process inventory. The degree of completion of work-in-process inventory at September 30 was as follows:

Direct materials	90	%
Direct labor	80
Manufacturing overhead	30

Required:
(a)	Prepare a production cost report using FIFO.(Round your answerto 2 decimal places.)