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 Direct labor $576,000 216,000 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 90% 70 35 Required: a. Prepare a production cost report using FIFO. (Round "Cost per equivalent unit" to 2 decimal places.) > Answer is not complete. 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 KANSAS SUPPLIES Assembling Department Production Cost Report-FIFO Physical Units 564 x 375,000 375,564 Total Costs Prior Department Costs Materials Labor Manufacturing Overhead 375,000 150,000 300,000 300,000 300,000 Started and completed currently 150,000 Units in ending WIP inventory 150,000 Total units accounted for 150,000 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: Costs from beginning WIP inventory Current costs added to complete beginning WIP inventory: Prior department costs Materials 105,000 52,500 525,000 300,000 405,000 352,500 $ 300,000 $ 150,000 $ 450,000 $ 3,435 $ 234,523 X 237,958 35,325 $ 32 $ 235,435 $ 5,235 x 40,560 $ 2 34 $ 44,352 X 279,787 $ 235.00 x $ 235,325.00 $ 32,532.00 $ 346,532.00 $ 65,685 $ 87,586 $3,543,564 $ 9,798 $ 465,456 X 5,456 X 54,654 x 2,334 x 65,543 X Materials Labor Manufacturing overhead Total costs from beginning inventory Current costs of units started and completed: Prior department costs Materials Labor Manufacturing overhead 87,675 x $ 213,557 54,654 x 65,543 x 87 9,865 7,687 X 7,865 X 543 x 7,866 x 87,765 7,865 X 756 X 6,667 x 434 x Total costs of units started and completed $ 30,263 Total costs of units transferred out $ 243,820 Costs assigned to ending WIP inventory: Prior department costs Materials Labor Manufacturing overhead Total ending WIP inventory Total costs accounted for $ 7,876 98 6,544 x 75 7,667 x 57,445 76,454 x 5,465 x $ 92,095 $ 335,915 $ 97,007 $3,696,947 $ 77,864 $ 479,042