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 110,000 units made up of the following. Degree of Amount Completion Prior department costs transferred in from the Molding Department $152,900 100% Costs added by the Assembling Department Direct materials $ 89,100 Direct labor 37,540 Manufacturing overhead 25,070 $151,710 Work in process, April 1 $304,610 1009 60% 50% During April, 510,000 units were transferred in from the Molding Department at a cost of $708,900. The Assembling Department added the following costs. Direct materials Direct labor Manufacturing overhead Total costs added $379,080 196,400 119,980 $695,460 Assembling finished 410,000 units and transferred them to the Packaging Department At April 30, 210,000 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 Direct labor Manufacturing overhead 80% 70 35 a. Prepare a production cost report using the weighted average method (Round "Cost per equivalent unit" to 2 decimal places.) KANSAS SUPPLIES Assembling Department Production Cost Report-Weighted Ave Physical Units Total Costs Prior Depar Costs Flow of Production Units Units to be accounted for Beginning WIP inventory Units started this period Total units to be accounted for 110,000 510.000 620,000 Units accounted for: Units completed and transferred out: From beginning inventory Started and completed currently Total transferred out Units in ending WIP inventory Total units accounted for 110,000 300,000 410.000 210,000 620,000 $ 304,610 Costs to be accounted for: Costs in beginning WIP inventory Current period costs Total costs to be accounted for $ 304,610 $ Cost per equivalent unit: Prior department costs Materials Labor Manufacturing overhead Costs accounted for: Costs assigned to units transferred out