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 119,000 units made up of the following. Amount Degree of Completion $176.120 100% Prior department costs transferred in from the Molding Department costs added by the Assembling Department Direct materials Direct labor Manufacturing overhead $181, 150 45,718 19,346 $ 166,214 $342,334 100% 60% 50% Work in process, April 1 During April. 519.000 units were transferred in from the Molding Department at a cost of $768.120. The Assembling Department added the following costs. Direct materials Direct labor Manufacturing overhead Total costs added $403,920 240,432 107,304 $ 751,656 Assembling finished 419.000 units and transferred them to the Packaging Department At April 30, 219,000 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 80% 70 40 Required: a. Prepare a production cost report using FIFO. (Round "Cost per equivalent unit" to 2 decimal places.) KANSAS SUPPLIES KANSAS SUPPLIES Assembling Department Production Cost Report-FIFO Physical Units Total Costs Prior Department Costs Materials Labor Manufacturing Overhead 119,000 519.000 638,000 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 119.000 800.000 219.000 638.000 119.000 300.000 219.000 638.000 95,200 240,000 175 200 510.400 83.300 210.000 153,300 446,600 47.600 120.000 87.600 255.200 $ Costs to be accounted for Costs in beginning WIP inventory Current period costs Total costs to be accounted for 342,334 1,519 776 11.862.110 176.120 $ 101.150 $ 768. 120 403,920 944 240 $ 505,070 S 45,7187 $ 240.432 286,150 S 19.346 107,304 126.650 S $ S 1.48 $ 9.99 Cost per equivalent unit: Prior department costs Materials Labor Manufacturing overhead $ 0.64 S 0.50 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 Total costs from beginning inventory Current costs of units started and completed: Prior department costs Materials $ 0 S 0 0 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 S $ 0 0 $ $ 0 $ 0 $