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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

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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 110,000 units made up of the following. Amount Degree of Completion $152,900 100% Prior department costs transferred in from the Molding Department Costs added by the Assembling Department Direct materials Direct labor Manufacturing overhead $ 89,100 37,540 25,070 $ 151, 710 $304,610 100% 60% 50% Work in process, April 1 During April, 510,000 units were transferred in from the Molding Department at a cost of $708,900. The Assembling Department added the following costs. Direct materials Direct labor Manufacturing overhead Total costs added $379,080 196,400 119,980 $695,460 Assembling finished 410,000 units and transferred them to the Packaging Department. At April 30, 210,000 units were still in work-in-process inventory. The degree of completion of work-in-process inventory at April 30 was as follows. 80% Direct materials Direct labor Manufacturing overhead 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 Physical Units Total Costs Prior Department Costs Materials Labor Manufacturing Overhead E Flow of Production Units Units to be accounted for: Beginning WIP inventory Units started this period Total units to be accounted for 110,000 510,000 620,000 Costs in beginning WIP inventory Current period costs Total costs to be accounted for 0 $ 0 $ 0 $ 0 $ 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

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