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 118,000 units made up of the following Amount Degree of Completion Prior department costs transferred in from the Molding Department $ 173,460 100 Costs added by the Assembling Department Direct materials $ 106,200 100 Direct labor 51,496 70 Manufacturing overhead 26,406 50 $ 184,102 Work in process, April 1 $ 357,562 During April, 518,000 units were transferred in from the Molding Department at a cost of $761,460 The Assembling Department added the following costs Direct materials $ 446,580 Direct labor 244,704 Manufacturing overhead 121,884 Total costs added $ 813,168 Assembling finished 418,000 units and transferred them to the Packaging Department At April 30, 218,000 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 the weighted average method (Round Cost per equivalent unit to 2 decimal places ) KANSAS SUPPLIES Assembling Department Production Cost Report Weighted Average Physical Units Total Costs Prior Department 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 Units accounted for Units completed and transferred out From beginning inventory Started and completed currently Total transferred out Units in ending WP inventory Total units accounted for Costs to be accounted for Costs in beginning WIP inventory Current period costs Total costs to be accounted for Cost per unit Prior department costs Materials Labor Manufacturing overhead 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

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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 118,000 units made up of the following.

	Amount		Degree of Completion
Prior department costs transferred in from the Molding Department	$	173,460		100	%
Costs added by the Assembling Department
Direct materials	$	106,200		100	%
Direct labor		51,496		70	%
Manufacturing overhead		26,406		50	%
	$	184,102
Work in process, April 1	$	357,562

During April, 518,000 units were transferred in from the Molding Department at a cost of $761,460. The Assembling Department added the following costs.


Direct materials	$	446,580
Direct labor		244,704
Manufacturing overhead		121,884
Total costs added	$	813,168

Assembling finished 418,000 units and transferred them to the Packaging Department.

At April 30, 218,000 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 the weighted-average method. (Round "Cost per equivalent unit" to 2 decimal places.)

KANSAS SUPPLIES Assembling Department Production Cost Report-Weighted Average Physical Units Total Costs Prior Department 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 Units accounted for: Units completed and transferred out: From beginning inventory Started and completed currently Total transferred out Units in ending WP inventory Total units accounted for Costs to be accounted for: Costs in beginning WIP inventory Current period costs Total costs to be accounted for Cost per unit: Prior department costs Materials Labor Manufacturing overhead 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