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 114,000 units made up of the following.

Amount Degree of Completion Prior department costs transferred in from the Molding Department $ 163,020 100 % Costs added by the Assembling Department Direct materials $ 108,300 100 % Direct labor 40,688 60 % Manufacturing overhead 28,374 50 % $ 177,362 Work in process, April 1 $ 340,382

During April, 514,000 units were transferred in from the Molding Department at a cost of $735,020. The Assembling Department added the following costs.

Direct materials $ 467,970 Direct labor 213,022 Manufacturing overhead 138,996 Total costs added $ 819,988

Assembling finished 414,000 units and transferred them to the Packaging Department.

At April 30, 214,000 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 70 Manufacturing overhead 30

Required:

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 Average Prior Department Physical Units Total Costs Costs Materials Labor Manufacturing Overhead Flow of Production Units Units to be accounted for: Beginning WIP inventory Units started this period Total units to be accounted for 0 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 0 0 0 0 0 Costs to be accounted for Costs in beginning WIP inventory Current period costs Total costs to be accounted for $ 0 $ 0 $ 0 $ 0 $ 0 Cost per equivalent unit: Prior department costs Materials Labor Manufacturing overhead $ 0 Costs accounted for: Costs assigned to units transferred out: Prior department costs Materials Labor Manufacturing overhead Total costs of units transferred out Costs assigned to ending WIP inventory: Prior department costs Materials Labor Manufacturing overhead Total ending WIP inventory Total costs accounted for 0 $ $ 0 $ 0 $ 0 $ 0 $ 0