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 Direct labor Manufacturing overhead Work in process, April 1 $120,000 100% 43,200 60% 27,600 50% $190,800 $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 Direct labor Manufacturing overhead 908 70 35 Required: a. Prepare a production cost report using the weighted-average method. (Round "Cost per equivalent unit" to 2 decimal places.) Answer is complete but not entirely correct. KANSAS SUPPLIES Assembling Department Production Cost Report-Weighted-Average Flow of Production Units Units to be accounted for. Physical Units Beginning WIP inventory 75,000 Units started this period 375,000 Total units to be accounted for 450,000 Total Costs Prior Department Costs Materials Labor Manufacturing Overhead Units accounted for: Units completed and transferred out: From beginning inventory 75,000 Started and completed currently 225,000 Total transferred out 300,000 225,000 225,000 225,000 225,000 Units in ending WIP inventory 150,000 Total units accounted for 450,000 150,000 135,000 375,000 360,000 105,000 330,000 52,500 277,500 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 $ 382,800 $ 192,000 1,865,400 $120,000 $43,200 $ 960,000 $ 2,248,200 $ 1,152,000 576,000 $ 696,000 216,000 $259,200 $ 27,600 113,400 141,000 $ $ 2.56 $ 1.60 $ $ 0.36 0 0 18,000 x $ 18,000 13,500 x $ 13,500x 31,500 576,000 360,000 > 576,000 x 360,000x 135,000 x 81,000 x 135,000 81,000 x $ 1,152,000 $ 1,183,500 $ 576,000 $360,000 $153,000 $ 94,500