Kansas Supplies is a manufacturer of plastic parts that uses the welghted-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 105.000 units made up of the following. Degree of Completion 1eex Amount Prior department costs transferred in fron the Molding Department $149,789 Costs added by the Assembling Department Direct materials $ 88,280 Direct labor 36, 370 Manufacturing overhead 17,479 $142,840 Work in process, April 1 $282,740 1eex 78% sex During April, 505.000 units were transferred in from the Molding Department at a cost of $676,700. The Assembling Department added the following costs. Direct materials Direct labor Manufacturing overhead Total costs added $426,988 168,470 184,280 $679,730 Assembling finished 405.000 units and transferred them to the Packaging Department. At April 30. 205.000 units were still in work-in-process Inventory. The degree of completion of work-in-process inventory at April 30 was as follows. 9ex Direct materials Direct labor Manufacturing overhead 40 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 WP 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 WP inventory Total units accounted for 0 0 0 0 0 Costs to be accounted for: Costs in beginning WP inventory Current period costs Total costs to be accounted for S 0 $ 0 $ 0 $ 0 S 0 Cost per equivalent unit: Prior department costs Materials Labor Manufacturing overhead S 0 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 Total costs of units started and completed 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 S 0 S 0 S S 0 0 $ OS 0 $ 0 S