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 115,000 units made up of the following.

Amount Degree of Completion Prior department costs transferred in from the Molding Department $ 165,600 100 % Costs added by the Assembling Department Direct materials $ 108,100 100 % Direct labor 47,965 70 % Manufacturing overhead 29,355 50 % $ 185,420 Work in process, April 1 $ 351,020

During April, 515,000 units were transferred in from the Molding Department at a cost of $741,600. The Assembling Department added the following costs.

Direct materials $ 463,890 Direct labor 227,925 Manufacturing overhead 147,135 Total costs added $ 838,950

Assembling finished 415,000 units and transferred them to the Packaging Department.

At April 30, 215,000 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 35

Required:

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