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 110,000 units made up of the following. Amount Degree of Completion Prior department costs transferred in from the Molding Department $ 152,900 100 % Costs added by the Assembling Department Direct materials $ 89,100 100 % Direct labor 37,540 60 % Manufacturing overhead 25,070 50 % $ 151,710 Work in process, April 1 $ 304,610 During April, 510,000 units were transferred in from the Molding Department at a cost of $708,900. The Assembling Department added the following costs. Direct materials $ 379,080 Direct labor 196,400 Manufacturing overhead 119,980 Total costs added $ 695,460 Assembling finished 410,000 units and transferred them to the Packaging Department. At April 30, 210,000 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 80 % Direct labor 70 Manufacturing overhead 35 Required: a. Prepare a production cost report using FIFO. (Round "Cost per equivalent unit" to 2 decimal places.)

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 110,000 units made up of the following. Degree of Completion 100% Amount Prior department costs transferred in from the Molding Department $152,900 Costs added by the Assembling Department Direct materials $ 89, 100 Direct labor 37,540 Manufacturing overhead 25,070 $151, 710 Work in process, April 1 $304,610 100% 60% 50% During April, 510,000 units were transferred in from the Molding Department at a cost of $708,900. The Assembling Department added the following costs. Direct materials Direct labor Manufacturing overhead Total costs added $379,080 196,400 119,980 $695,460 Assembling finished 410,000 units and transferred them to the Packaging Department. At April 30, 210,000 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 35 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 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 0 0 Costs to be accounted for: Costs in beginning WIP inventory Current period costs Total costs to be accounted for $ 0 $ 0 $ 0 $ 0 $ 0 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 $ 0 Labor $ 0 $ 0 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 $ 0 $ 0