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 75,000 units made up of the following. Amount Degree of Completion $192,000 1000 Prior department costo transferred in from the Molding Department costs added by the Assembling Department Direct materials Direct labor Manufacturing overhead $120,000 43,200 27,600 $190,800 $382,800 1000 600 500 Work in process, April 1 During April, 375,000 units were transferred in from the Molding Department at a cost of $960,000. The Assembling Department added the following costs. Direct materiale Direct labor Manufacturing overhead Total costs added $576,000 216.000 113.400 $905,400 Assembling finished 300,000 units and transferred them to the Packaging Department. At April 30, 150,000 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 Direct labor Manufacturing overhead 908 70 35 Required: a. Prepare a production cost report using the weighted average method. (Round "Cost per equivalent unit" to 2 decimal places.) KANSAS SUPPLIES Assembling Department Production Cost Report-Weighted Average Prior Physical Units Total Costs Department Costs Materials Labor Manufacturing Overhead Flow of Production Units Units to be accounted for Beginning WIP Inventory Units started this period Total units to be accounted for 75,000 375,000 450,000 Units accounted for: Units completed and transferred out From beginning inventory Started and completed currently Total transferred out Units in ending WIP inventory Total units accounted for 75,000 225.000 300,000 300,000 0 0 0 0 Costs to be wocounted for: Costs in beginning WIP inventory Total units accounted for 300,000 0 Costs to be accounted for: Costs in beginning WIP inventory Current period costs Total costs to be accounted for HOS OS 0 $ 0 $ 0 Cost per equivalent unit: Prior department costs Materials Labor Manufacturing overhead ences + Costs accounted for: Costs assigned to units transferred out: Prior department costs Materials Labor Manufacturing overhead 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 $ 0 0 % 0 % 0 % 0 % 0