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 115,000 units made up of the following:

	Amount			Degree of Completion
Prior department costs transferred in from the Molding Department	$	165,600			100	%
Costs added by the Assembling Department
Direct materials	$	108,100			100	%
Direct labor		47,965			70	%
Manufacturing overhead		29,355			50	%
	$	185,420
Work in process, April 1	$	351,020

During April, 515,000 units were transferred in from the Molding Department at a cost of $741,600. The Assembling Department added the following costs:

Direct materials	$	463,890
Direct labor		227,925
Manufacturing overhead		147,135
Total costs added	$	838,950

Assembling finished 415,000 units and transferred them to the Packaging Department.

At April 30, 215,000 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	90	%
Direct labor	80
Manufacturing overhead	35

Required:

a. Prepare a production cost report using FIFO. (Round "Cost per equivalent unit" to 2 decimal places.)

KANSAS SUPPLIES
Assembling Department
Production Cost ReportFIFO
Flow of Production Units	COMPUTE EQUIVALENT UNITS
	Physical Units	Prior Department Costs	Materials	Labor	Manufacturing Overhead
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