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:

	Amount			Degree of Completion
Prior department costs transferred in from the Molding Department	$	160,460			100	%
Costs added by the Assembling Department
Direct materials	$	101,700			100	%
Direct labor		45,681			70	%
Manufacturing overhead		24,192			50	%
	$	171,573
Work in process, April 1	$	332,033

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	$	442,530
Direct labor		216,849
Manufacturing overhead		150,178
Total costs added	$	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	90	%
Direct labor	80
Manufacturing overhead	40

Required a. Prepare a production cost report using FIFO. (Round "Cost per equivalent unit" to 2 decimal places.) KANSAS SUPPLIES Assembling Department Production Cost Report-FIFO Flow of Production Units COMPUTE EQUIVALENT UNITS Prior Physical Units Department Materials Labor ManufacturingOverhead Costs Units to be accounted for Beginning WIP inventory Units started this period Total units to be accounted for Units accounted for Units completed and transferred out: From beginning inventory Started and completed currently Units in ending WIP inventory Total units accounted for 0 0