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 119,000 units made up of the following.

	Amount			Degree of Completion
Prior department costs transferred in from the Molding Department	$	176,120			100	%
Costs added by the Assembling Department
Direct materials	$	101,150			100	%
Direct labor		45,718			60	%
Manufacturing overhead		19,346			50	%
	$	166,214
Work in process, April 1	$	342,334

During April, 519,000 units were transferred in from the Molding Department at a cost of $768,120. The Assembling Department added the following costs.

Direct materials	$	403,920
Direct labor		240,432
Manufacturing overhead		107,304
Total costs added	$	751,656

Assembling finished 419,000 units and transferred them to the Packaging Department.

At April 30, 219,000 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	40

Required:

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

mework i Saved Help Costs accounted for $ 342 334 $ 176,120 $ 101,150 $ 45,718 $ 19,346 $ 342 334 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 WIP inventory Prior department costs Materials Labor Manufacturing overhead Total ending WIP inventory Total costs accounted for S S 0 342,334 $ $ 0 342,334 $ 19,346 176,120 $ 101,150 $ 45,718 9 - O