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 113,000 units made up of the following. Degree of Completion 100% Amount Prior department costs transferred in from the Molding Department $ 160,460 Costs added by the Assembling Department Direct materials $ 101,700 Direct labor 45,681 Manufacturing overhead 24,192 $ 171,573 Work in process, April 1 $ 332,033 100% 70% 50% During April, 513,000 units were transferred in from the Molding Department at a cost of $728,460. The Assembling Department added the following costs. Direct materials Direct labor Manufacturing overhead Total costs added $ 442,530 216,849 150,178 $ 809,557 Assembling finished 413,000 units and transferred them to the Packaging Department. At April 30, 213,000 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 Direct labor Manufacturing overhead 90% 80 40 Required: a. Prepare a production cost report using the weighted average method. (Round "Cost per equivalent unit" to 2 decimal places.) Required: a. Prepare a production cost report using the weighted average method. (Round "Cost per equivalent unit" to 2 decimal places.) KANSAS SUPPLIES Assembling Department Production Cost Report-Weighted Average 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 113,000 413,000 526,000 113,000 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 113,000 113,000 0 0 0 0 Costs to be accounted for: Costs in beginning WIP inventory Current period costs Total costs to be accounted for $ 0 $ 0 $ 0 $ 0 $ 0 Cost per equivalent unit: Prior department costs Materials Labor Manufacturing overhead Costs accounted for: Costs assigned to units transferred out: Prior department costs Materials Labor Manufacturing overhead Total costs of units transferred out $ 0 Costs assigned to ending WIP inventory: Prior department costs Materials Labor Manufacturing overhead Total ending WIP inventory Total costs accounted for 0 0 $ 0 $ 0 $ 0 $ 0