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 109,000 units made up of the following.

	Amount			Degree of Completion
Prior department costs transferred in from the Molding Department	$	150,420			100	%
Costs added by the Assembling Department
Direct materials	$	87,200			100	%
Direct labor		40,518			70	%
Manufacturing overhead		18,006			50	%
	$	145,724
Work in process, April 1	$	296,144

During April, 509,000 units were transferred in from the Molding Department at a cost of $702,420. The Assembling Department added the following costs.

Direct materials	$	390,480
Direct labor		189,962
Manufacturing overhead		105,144
Total costs added	$	685,586

Assembling finished 409,000 units and transferred them to the Packaging Department.

At April 30, 209,000 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 the weighted-average method. (Round "Cost per equivalent unit" to 2 decimal places.)

Assembling Department Production Cost Report-Weighted Average Prior Department Physical Units Total Costs 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 109,000 509,000 618,000 109,000 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 109,000 209,000 318,000 409,000 209,000 618,000 409,000 188,100 597,100 409,000 167,200 576,200 409,000 83,600 492,600 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 $ 0 Costs accounted for: Costs assigned to units transferred out: Prior department costs Materials Labor Manufacturing overhead 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 0 $ $ 0 $ 0 $ 0 $ 0 $