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 112,000 units made up of the following. Degree of Completion Amount $157,928 100% Prior department costs transferred in from the Molding Department Costs added by the Assembling Department Direct materials Direct labor Manufacturing overhead $ 89,600 36,744 28,416 $154, 768 $312,680 100% 60% 50% Work in process, April 1 During April, 512,000 units were transferred in from the Molding Department at a cost of $721,920. The Assembling Department added the following costs. Direct materials Direct labor Manufacturing overhead Total costs added $375,689 187,416 145,464 $788,560 Assembling finished 412,000 units and transferred them to the Packaging Department. At April 30, 212,000 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 88% 79 49 Required: a. Prepare a production cost report using the weighted average method. (Round "Cost per equivalent unit" to 2 decimal places.) 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 WP inventory Units started this period Total units to be accounted for 112.000 512,000 624.000 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 112.000 300,000 412.000 212.000 624.000 0 0 0 S 312,680 $ 157,920 5 89,600 $ 187,416 $ 145,484 Costs to be accounted for: Costs in beginning WP inventory Current period costs Total costs to be accounted for S 312.680 5 157,920 $ 89,600 5 187.416 5 145.484 Cost per equivalent unit: Prior department costs Materials Labor Manufacturing overhead S 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 WP inventory Prior department costs Materials Labor Manufacturing overhead Total ending WP inventory Total costs accounted for 0 S S 0 $ 0 $ 015 0 $