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 109,000 units made up of the following.

Amount Degree of Completion

Prior department costs transferred in from the Molding Department $ 150,420 100 %

Costs added by the Assembling Department

Direct materials $ 87,200 100 %

Direct labor 40,518 70 %

Manufacturing overhead 18,006 50 %

$ 145,724

Work in process, April 1 $ 296,144

During April, 509,000 units were transferred in from the Molding Department at a cost of $702,420. The Assembling Department added the following costs.

Direct materials $ 390,480

Direct labor 189,962

Manufacturing overhead 105,144

Total costs added $ 685,586

Assembling finished 409,000 units and transferred them to the Packaging Department.

At April 30, 209,000 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 40

Required:

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