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 118,000 units made up of the following: Degree of Amount Completion Prior department costs transferred in from the Molding Department $ 173,460 100% Costs added by the Assembling Department Direct materials $ 106,200 100% Direct labor 51 ,496 70% Manufacturing overhead 26,406 50% $ 184,102 Work in process, April 1 $ 30 During April, 518,000 units were transferred in from the Molding Department at a cost of $761 ,460. The Assembling Department added the following costs: Direct materials $ 446,580 Direct labor 244,704 Manufacturing overhead 121,884 Total costs added $ 813,168 Assembling nished 418,000 units and transferred them to the Packaging Department. At April 30, 218,000 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.)