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 119,000 units made up of the following. Degree of Completion 100% Amount Prior department costs transferred in from the Molding Department $176,120 Costs added by the Assembling Department Direct materials $101,150 Direct labor 45,718 Manufacturing overhead 19,346 $166,214 Work in process, April 1 $342,334 100% 60% 50% During April 519,000 units were transferred in from the Molding Department at a cost of $768,120. The Assembling Department added the following costs. Direct materials Direct labor Manufacturing overhead Total costs added $403,920 240,432 107,394 $751,656 Assembling finished 419,000 units and transferred them to the Packaging Department. At April 30, 219,000 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 80% 70 49 Required: ho a. Prepare a production cost report using FIFO. (Round "Cost per equivalent unit" to 2 decimal places.) 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 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 Chec! 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 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 ch TULUS HUCY TYCHY urrent 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 Labor Manufacturing overhead Total ending WIP inventory Total costs accounted for