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 101,000 units made up of the following Amount Degree of Completion $131,300 100% Prior department costs transferred in from the Molding Department Costs added by the Assembling Department Direct materials Direct labor Manufacturing overhead $ 80,800 27,802 18,718 $ 127,320 $258,620 100% 60% 50% Work in process, April 1 During April, 501,000 units were transferred in from the Molding Department at a cost of $651,300. The Assembling Department added the following costs. Direct materials Direct labor Manufacturing overhead $368,640 134, 708 77,562 Direct materials Direct labor Manufacturing overhead Total costs added $368, 640 134, 708 77,562 $580,910 Assembling finished 401,000 units and transferred them to the Packaging Department. At April 30, 201,000 units were still in work-in-process inventory. The degree of completion of work-in-process inventory at April 30 E was as follows. Direct materials Direct labor Manufacturing overhead 80% 70 40 Required: a. Prepare a production cost report using FIFO. (Round "Cost per equivalent unit" to 2 decimal places.) KANSAS SUPPLIES Assembling Department Production Cost Report-FIFO KANSAS SUPPLIES Assembling Department Production Cost Report-FIFO Physical Units Total Costs Prior Department Materials Costs Labor Manufacturing Overhead 101,000 501,000 602,000 Flow of Production Units Units to be accounted for: Beginning WIP inventory Units started this period Total units to be accounted for Units accounted for Units completed and transferred out: From beginning inventory Started and completed currently Units in ending WIP inventory Total units accounted for 258,620 101,000 300,000 201,000 602 000 258,6200 0 Costs to be accounted for: Costs in beginning WIP inventory ............. ............. ............... ............. ........... Costs to be accounted for: Costs in beginning WIP inventory Current period costs Total costs to be accounted for Cost per equivalent unit: Prior department costs Materials Labor Manufacturing overhead Costs 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 Manufacturing overhead Total costs from beginning inventory Current 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 WIP inventory Total costs accounted for