Douglas Toys is a manufacturer that uses the weighted-average process 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 110,000 units made up of the following:

		Amount		Degree of Completion
Prior department costs transferred in from the Molding Department	$	152,900		100	%
Costs added by the Assembling Department
Direct materials	$	89,100		100	%
Direct labor		37,540		60	%
Manufacturing overhead		25,070		50	%
	$	151,710
Work in process, September 1	$	304,610

During September, 510,000 units were transferred in from the Molding Department at a cost of $708,900. The Assembling Department added the following costs:

Direct materials	$	379,080
Direct labor		196,400
Manufacturing overhead		119,980
Total costs added	$	695,460

Assembling finished 410,000 units and transferred them to the Finishing Department.

At September 30, 210,000 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	80	%
Direct labor	70
Manufacturing overhead	35

Required:

Prepare a production cost report using the weighted-average method. (Round "cost per equivalent unit"

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