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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

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 116,000 units made up of the following.

Amount Degree of Completion
Prior department costs transferred in from the Molding Department $ 168,200 100 %
Costs added by the Assembling Department
Direct materials $ 92,800 100 %
Direct labor 44,752 60 %
Manufacturing overhead 29,188 50 %
$ 166,740
Work in process, April 1 $ 334,940

During April, 516,000 units were transferred in from the Molding Department at a cost of $748,200. The Assembling Department added the following costs.

Direct materials $ 378,240
Direct labor 238,848
Manufacturing overhead 146,652
Total costs added $ 763,740

Assembling finished 416,000 units and transferred them to the Packaging Department.

On April 30, 216,000 units were still in work-in-process inventory. The degree of completion of work-in-process inventory on April 30 was as follows.

Direct materials 80 %
Direct labor 70
Manufacturing overhead 40

Required:

a. Prepare a production cost report using the weighted-average method. (Round "Cost per equivalent unit" to 2 decimal places.)

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