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 103,000 units made up of the following:

	Amount			Degree of Completion
Prior department costs transferred in from the Molding Department	$	135,960			100	%
Costs added by the Assembling Department
Direct materials	$	82,400			100	%
Direct labor		35,101			70	%
Manufacturing overhead		17,202			50	%
	$	134,703
Work in process, April 1	$	270,663

During April, 503,000 units were transferred in from the Molding Department at a cost of $663,960. The Assembling Department added the following costs:

Direct materials	$	386,160
Direct labor		162,789
Manufacturing overhead		103,848
Total costs added	$	652,797

Assembling finished 403,000 units and transferred them to the Packaging Department.

At April 30, 203,000 units were still in work-in-process inventory. The degree of completion of work-in-process inventory at April 30 was as follows:

Direct materials	90	%
Direct labor	80
Manufacturing overhead	40

Required:

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