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 FIFO. (Round "Cost per equivalent unit" to 2 decimal places.)