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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

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 107,000 units made up of the following.

Amount Degree of Completion
Prior department costs transferred in from the Molding Department $ 145,520 100 %
Costs added by the Assembling Department
Direct materials $ 96,300 100 %
Direct labor 36,169 70 %
Manufacturing overhead 19,012 50 %
$ 151,481
Work in process, April 1 $ 297,001

During April, 507,000 units were transferred in from the Molding Department at a cost of $689,520. The Assembling Department added the following costs.

Direct materials $ 437,670
Direct labor 164,241
Manufacturing overhead 74,808
Total costs added $ 676,719

Assembling finished 407,000 units and transferred them to the Packaging Department.

At April 30, 207,000 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 30

Required:

a. Prepare a production cost report using the weighted-average method. (Round "Cost per equivalent unit" to 2 decimal places.)

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