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 108,000 units made up of the following Amount Degree of Completion 100% Prior department costs transferred in from the Molding Department costs added by the Assembling Department Direct materials Direct labor Manufacturing overhead Work in process, April 1 $147,960 $ 97,200 35,696 22.244 $155,140 $303, 100 100% 60% 50x During April, 508,000 units were transferred in from the Molding Department at a cost of $695,960 The Assembling Department added the following costs. Direct materials Direct labor Manufacturing overhead Total costs added $419,760 185, 744 100,556 $786,060 Assembling finished 408,000 units and transferred them to the Packaging Department At April 30, 208,000 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 BOX 70 40 Required: a. Prepare a production cost report using FIFO. (Round "Cost per equivalent unit" to 2 decimal places.) KANSAS SUPPOES Assembling Department Production Cost Report FIFO Physical Units Total COST Prior Department Costa Materials Labor Manufacturing Overhead 0 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 0 0 Costs to be accounted for Costs in beginning WIP Inventory Current period costs Total costs to be accounted for $ 05 0 $ 0$ 0 $ 0 Costs to be accounted for Costs in beginning WIP inventory Current period costs Total costs to be accounted for $ 0 $ 0 $ 0 $ ol 5 Cost per equivalent unit Prlos department costs Materials Labor Manufacturing overhead Costs accounted for Costs assigned to units transferred out Costs from beginning WP 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 $ $ 0 Labor Manufacturing overhead Total costs from beginning Inventory Current costs of units started and completed Pilor 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 0 $ $ 0 0 $ $ 0 $ OS 0 $ 0 $ 0