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 106,000 units made up of the following.

Amount Degree of Completion Prior department costs transferred in from the Molding Department $ 143,100 100 % Costs added by the Assembling Department Direct materials $ 90,100 100 % Direct labor 35,172 60 % Manufacturing overhead 24,402 50 % $ 149,674 Work in process, April 1 $ 292,774

During April, 506,000 units were transferred in from the Molding Department at a cost of $683,100. The Assembling Department added the following costs.

Direct materials $ 395,080 Direct labor 184,908 Manufacturing overhead 119,028 Total costs added $ 699,016

Assembling finished 406,000 units and transferred them to the Packaging Department.

At April 30, 206,000 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 80 % Direct labor 70 Manufacturing overhead 35

How to make a production cost report using FIFO with the above information?