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 117000 units made up of the following Degree of Completion 100% Amount Prior department costs transferred in from the Molding Department $170,820 Costs added by the Assembling Department Direct materials $ 93,600 Direct labor 55,219 Manufacturing overhead 18,861 $167, 680 Work in process, April 1 $338,500 100% 70% 50% During April 517,000 units were transferred in from the Molding Department at a cost of $754,820 The Assembling Department added the following costs Direct materials Direct labor Manufacturing overhead Total costs added $396,240 269,611 101,664 $767,515 Assembling finished 417000 units and transferred them to the Packaging Department, At April 30, 217,000 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 90x 80 3e 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 Flow of Production Units Units to be accounted for Beginning WIP inventory Units started this period Totol 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 Costs to be accounted for: Costs in beginning WIP inventory Current period costs Total costs to be accounted for Cost per equivalent unit: Prior department costs Materials Labor Manufacturing overhead Costs accounted for Costs assigned to units transferred out: Costs from beginning WIP inventory Current costs added to complete beginning WIP inventory