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 109,000 units made up of the following:

	Amount			Degree of Completion
Prior department costs transferred in from the Molding Department	$	150,420			100	%
Costs added by the Assembling Department
Direct materials	$	87,200			100	%
Direct labor		40,518			70	%
Manufacturing overhead		18,006			50	%
	$	145,724
Work in process, April 1	$	30

During April, 509,000 units were transferred in from the Molding Department at a cost of $702,420. The Assembling Department added the following costs:

Direct materials	$	390,480
Direct labor		189,962
Manufacturing overhead		105,144
Total costs added	$	685,586

Assembling finished 409,000 units and transferred them to the Packaging Department.

At April 30, 209,000 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	90	%
Direct labor	80
Manufacturing overhead	40
Required: a. Prepare a production cost report using FIFO. (Round "Cost per equivalent unit" to 2 decimal places.)

There are 3 different tables below.

Kansas supplies

assembling department

production costs report FIFO

Flow of production units Compute equivalent units

units to be account for: Phsical units prior deparment costs materials labor manfacutring overhead

Beginning WIP Inventory

Unites starte this period

Total unites to be accound for

Units account for:

Units complete and transferred out

from beginning inventory

started and complete currently

units in ending WIP inventory

total units account for

Costs Details

Costs to be account for: Total costs prior deparment costs materials labor manufacturing overhead

costs in beginning WIP Inventory

Curret period costs

Total costs

costs per equivalent unit

prior deparment costs

materials

labor

Manufacturing overhead

total costs prior department costs materials labor manufacturing overhead

Costs account for:

Costs assigned to units transfered out:

Costs from beginning WIP inventory

Current Costs added to complete beginning WIP inventory:

prior deparment costs

materials

labor

manufactring overhead

total costs from beginning inventory

Current costs of units started and complete:

piror deparments costs

materials

labor

manufactring overhead

total costs of units started and completed

Total cots of units transfered out

Costs assigned to ending WIP invetory:

Prior deparments costs

Materials

Labor

Manufcatirng overhead