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.

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.

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.

Degree of Completion 100% Amount Prior department costs transferred in from the Molding Department $192,000 Costs added by the Assembling Department Direct materials $120,000 Direct labor 43,200 Manufacturing overhead 27,600 $190,800 Work in process, April 1 $382,800 100% 60% 50% Direct materials Direct labor Manufacturing overhead Total costs added $576,000 216,000 113,400 $905,400 Direct materials Direct labor Manufacturing overhead 90% 70 35 Physical Units Total Costs Prior Department Costs Materials Labor Manufacturing Overhead Flow of Production Units Units to be accounted for Beginning WIP inventory Units started this period Total units to be accounted for 75.000 375.000 450,000 Units accounted for Units completed and transferred out: From beginning inventory Started and completed currently Total transferred out Units in ending WIP inventory Total units accounted for 75.000 225.000 300.000 150.000 450,000 300.000 150.000 300.000 135,000 435.000 300.000 105.000 405,000 300.000 52.500 352.500 450,000 $ 382.800 $ 120.000 $ $ 27,600 Costs to be accounted for: Costs in beginning WIP inventory Current period costs Total costs to be accounted for $ 192.000 960.000 $ 1.152.000 43,200 216,000 1,865.400 2.248.200 113.400 576.000 $ 890,000 $ $ 259,200 s 141.000 $ 2.58 Cost per equivalent unit: Prior department costs Materials Labor Manufacturing overhead $ 1.80 $ 0.64 s 0.40 $ 768,000 $ 480,000 $ 192,000 Costs accounted for: Costs assigned to units transferred out: Prior department costs Materials Labor Manufacturing overhead Total costs of units transferred out Costs assigned to ending WIP inventory: Prior department costs Materials 120.000 $ 384.000 216.000 67,200 21,000 Labor Manufacturing overhead Total ending WIP inventory Total costs accounted for $ 0 $ 0 $ 1.152.000 $ 896.000 $ 259,200 s 141.000