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 111,000 units made up of the following.

	Amount			Degree of Completion
Prior department costs transferred in from the Molding Department	$	155,400			100	%
Costs added by the Assembling Department
Direct materials	$	99,900			100	%
Direct labor		45,007			70	%
Manufacturing overhead		25,026			50	%
	$	169,933
Work in process, April 1	$	325,333

During April, 511,000 units were transferred in from the Molding Department at a cost of $715,400. The Assembling Department added the following costs.

Direct materials	$	440,910
Direct labor		215,903
Manufacturing overhead		117,264
Total costs added	$	774,077

Assembling finished 411,000 units and transferred them to the Packaging Department.

At April 30, 211,000 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 FIFO. (Round "Cost per equivalent unit" to 2 decimal places.)

KANSAS SUPPLIES Assembling Department Production Cost Report-FIFO Physical Units Total Costs Prior Department Costs Materials Labor Manufacturing Overhead 111,000 511,000 622.000 Flow of Production Units Units to be accounted for: Beginning WIP inventory Units started this period Total units to be accounted for Units accounted for Units completed and transferred out: From beginning inventory Started and completed currently Units in ending WIP inventory Total units accounted for 0 0 111,000 300,000 211,000 622,000 300,000 189,9001 489,900 300,000 189,900 489,900 33,300 300,000 168,800 502, 100 55,500 300,000 63.300 418,800 Costs to be accounted for: $ Costs in beginning WIP inventory Current period costs Total costs to be accounted for 325,333 $ 155,400 $ 99,900 $ 29,859 0 0 355,192 $ 155,400 $ 99,900 $ 45,007 $ 14,319 59,326 $ 25,026 15,540 40.566 $ $ 1.46 Cost per equivalent unit: Prior department costs Materials Labor Manufacturing overhead $ 0.90 $ 0.43 $ 0.28 Costs accounted for: $ 355,192 $ 155,400 $ 99,900 $ 45,007 $ 25,026 155,400 99.900 155,400 99,900 45,007 25,026 680,525 45,007 25,026 $ Costs assigned to units transferred out: Costs from beginning WIP inventory Current costs added to complete beginning WIP inventory Prior department costs Materials Labor Manufacturing overhead Total costs from beginning inventory Current costs of units started and completed: Prior department costs Materials Labor Manufacturing overhead Total costs of units started and completed Total costs of units transferred out Costs assigned to ending WIP inventory Prior department costs Materials 593,4891 369,900 188,326 593,489 369,900 188,326 124,566 $ 1,276,281 $ 1,956,806 124,566 $ 277,311 277,311 170,910 72.584 170.910 Labor 72,584 17,724 Manufacturing overhead Total ending WIP inventory Total costs accounted for 17,724 $ 538,529 $ 2,495,335 $ 1,181,600 $ 740,610 $ 350,924 $ 192,342