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 $75,000$ units made up of the following.

Amount Degree of Completion

Prior department costs transferred in from the Molding Department $ $192,000100\%$

Costs added by the Assembling Department

Direct materials $ $120,000100\%$

Direct labor $43,20060\%$

Manufacturing overhead $27,60050\%$

$ $190,800$

Work in process, April $1$ $ $382,800$

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During April, $375,000$ units were transferred in from the Molding Department at a cost of $$960,000.$ The Assembling Department added the following costs.

Direct materials $ $576,000$

Direct labor $216,000$

Manufacturing overhead $113,400$

Total costs added $ $905,400$

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Assembling finished $300,000$ units and transferred them to the Packaging Department.

At April $30,150,000$ 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 $70$

Manufacturing overhead $35$

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Required:

a$.$ Prepare a production cost report using FIFO. $($Round "Cost per equivalent unit" to $2$ decimal places.$)$