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 116,000 units made up of the following. Costs added by the Assembling Department Amount Degree of Completion Prior department costs transferred in from the Molding Department $168,200 100% $ 92,800 44,752 100% 60% 29,188 sex $166,740 $334,940 Direct materials Direct labor Manufacturing overhead Work in process, April 1 During April, 516,000 units were transferred in from the Molding Department at a cost of $748,200. The Assembling Department added the following costs. Direct materials $378,240 Direct labor 238,848 Manufacturing overhead 146,652 Total costs added $763,748 Assembling finished 416,000 units and transferred them to the Packaging Department. At April 30, 216.000 units were still in work-in-process inventory. The degree of completion of work-in-process inventory at April 30 was as follows. Assembling finished 416,000 units and transferred them to the Packaging Department. At April 30, 216.000 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 Required: 80% 70 40 a. Prepare a production cost report using FIFO. (Round "Cost per equivalent unit" to 2 decimal places.) 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 KANSAS SUPPLIES Assembling Department Production Cost Report-FIFO Prior Physical Units Total Costs Department Costs Materials Labor Manufacturing Overhead 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 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: Physical Units Total Costs Prior Department Costs Manufacturing Materials Labor Overhead 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 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 Save & Exit