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 $ 192,000 100% Prior department costs 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 $ 382,800 100% 60% 50% 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 materials 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 90% 70 35 Required: a. Prepare a production cost report using the process inventory. The degree of completion of work-in-process inventory at April 30 was as follows: Direct materials Direct labor Manufacturing overhead 90% 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 Flow of Production Units Physical units Units to be accounted for: Beginning WIP inventory Units started this period Total units to be accounted for COMPUTE EQUIVALENT UNITS Prior Department Materials Labor Manufacturing Costs Overhead 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 DETAILS Total Costs Prior Department Costs Materials Labor Manufacturing Overhead 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: 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