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. Degree of Completion Amount $135,960 100% Prior department costs transferred in from the Molding Department Costs added by the Assembling Department Direct materials Direct labor Manufacturing overhead 100% $ 82,400 35, 101 17,202 $134,703 $ 270,663 70% 50% Work in process, April 1 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. 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 Direct labor $386,160 162,789 103, 848 $652,797 Manufacturing overhead Total costs added 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. 90% Direct materials Direct labor Manufacturing overhead 80 40 Production Cost Report-Weighted Average Physical Units Total Costs Prior Department Costs Materials Labor Manufacturing Overhead Flow of Production Units Units to be accounted for: Beginning WIP inventory 103,000 Units started this period 503,000 Total units to be accounted for 606,000 Units accounted for: Units completed and transferred out: 103,000 From beginning inventory Started and completed currently 300,000 Total transferred out 403,000 403,000 403,000 403,000 403,000 203,000 Units in ending WIP inventory 203,000 182,700 162,400 81,200 Total units accounted for 606,000 606,000 585,700 565,400 484,200 Costs to be accounted for: Costs in beginning WIP inventory 270,663 135,960 82,400 35,101 $ 17,202 Units accounted for: Units completed and transferred out: From beginning inventory 103,000 Started and completed currently 300,000 Total transferred out 403,000 403,000 403,000 403,000 403,000 203,000 203,000 182,700 162,400 81,200 Units in ending WIP inventory Total units accounted for 606,000 606,000 585,700 565,400 484,200 Costs to be accounted for: Costs in beginning WIP inventory $ 270,663 $ 135,960 $ 82,400 $ 35,101 $ 17,202 Current period costs Total costs to be accounted for $ 270,663 $ 135,960 $ 82,400 $ 35,101 $ 17,202 Cost per equivalent unit: Prior department costs Materials Labor Manufacturing overhead 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 0 Total ending WIP inventory Total costs accounted for 0 0 $ 0 FA 0