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 108,000 units made up of the following:

Amount

Degree of Completion

Prior department costs transferred in from the Molding Department

$

147,960

100

%

Costs added by the Assembling Department

Direct materials

$

97,200

100

%

Direct labor

35,696

60

%

Manufacturing overhead

22,244

50

%

$

155,140

Work in process, September 1

$

303,100

During September, 508,000 units were transferred in from the Molding Department at a cost of $695,960. The Assembling Department added the following costs:

Direct materials

$

419,760

Direct labor

185,744

Manufacturing overhead

100,556

Total costs added

$

706,060

Assembling finished 408,000 units and transferred them to the Finishing Department.

At September 30, 208,000 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

40

Required:

Prepare a production cost report using the weighted-average method. (Round "cost per equivalent unit" to 2 decimal places.)

DOUGLAS TOYS
Assembling Department
Production Cost ReportWeighted-Average
Flow of Production Units
	Physical units
Units to be accounted for:
Beginning WIP inventory	108,000
Units started this period	508,000
Total units to be accounted for	616,000

		COMPUTE EQUIVALENT UNITS
		Prior Department Costs	Materials	Labor	Manufacturing Overhead
Units accounted for:
Units completed and transferred out:
From beginning inventory
Started and completed currently
Total transferred out	0
Units in ending WIP inventory
Total units accounted for	0	0	0	0	0

	DETAILS
	Total Costs	Prior Department Costs	Materials	Labor	Manufacturing Overhead
Costs to be accounted for:
Costs in beginning WIP inventory
Current period costs
Total costs to be accounted for	$0	$0	$0	$0	$0
Cost per equivalent unit:
Prior department costs
Materials
Labor
Manufacturing overhead
Costs accounted for:
Costs assigned to units transferred out:
Prior department costs
Materials
Labor
Manufacturing overhead
Total costs of units transferred out	$0
Costs assigned to ending WIP inventory:
Prior department costs
Materials
Labor
Manufacturing overhead
Total ending WIP inventory	$0
Total costs accounted for	$0	$0	$0	$0	$0