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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 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 the weighted-average method. (Round "Cost per equivalent unit" to 2 decimal places.)

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