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
Prior department costs transferred in from the Molding Department	$	192,000			100	%
Costs added by the Assembling Department
Direct materials	$	120,000			100	%
Direct labor		43,200			60	%
Manufacturing overhead		27,600			50	%
	$	190,800
Work in process, April 1	$	382,800

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	$	576,000
Direct labor		216,000
Manufacturing overhead		113,400
Total costs added	$	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	90	%
Direct labor	70
Manufacturing overhead	35

Required:

a. Prepare a production cost report using FIFO. (Round "Cost per equivalent unit" to 2 decimal places.)

Assembling Department Production Cost Report-FIFO Prior Manufacturing Physical Units Total Department Materials Labor Costs Overhead Costs 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 75,000 375,000 450,000 300,000 300,000 300,000 300,000 300,000 300,000 Costs to be accounted for: Costs in beginning WiIP inventory Current period costs Total costs to be accounted for 382,800 $ 382,800 0 $ 0S 0S S Cost per equivalent unit: Prior department costs Materials Labor Manufacturing overhead 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 Labor Manufacturing overhead Total costs of units started and 0 completed Total costs of units transferred out Costs assigned to ending WIP inventory Prior department costs Materials 0 Labor Manufacturing overhead Total ending WIP inventory Total costs accounted for 0S 0S