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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

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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 117,000 units made up of the following. Degree of Completion Amount $170,820 1008 Prior department costs transferred in from the Molding Department Costs added by the Assembling Department Direct materials Direct labor Manufacturing overhead $ 93,600 55,219 18,861 $167,680 $338,500 100% 70% 50% Work in process, April 1 During April, 517,000 units were transferred in from the Molding Department at a cost of $754,820. The Assembling Department added the following costs. Direct materials $396, 240 Direct labor 269,611 Manufacturing overhead 101,664 Total costs added $ 767,515 Assembling finished 417,000 units and transferred them to the Packaging Department. At April 30, 217,000 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% 80 30 Required: a. Prepare a production cost report using the weighted average method. (Round "Cost per equivalent unit" to 2 decimal places.)

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