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 114,000 units made up of the following. Amount Degree of Completion Prior department costs transferred in from the Molding Department $ 163,020 100 % Costs added by the Assembling Department Direct materials $ 108,300 100 % Direct labor 40,688 60 % Manufacturing overhead 28,374 50 % $ 177,362 Work in process, April 1 $ 340,382 During April, 514,000 units were transferred in from the Molding Department at a cost of $735,020. The Assembling Department added the following costs. Direct materials $ 467,970 Direct labor 213,022 Manufacturing overhead 138,996 Total costs added $ 819,988 Assembling finished 414,000 units and transferred them to the Packaging Department. At April 30, 214,000 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 70 Manufacturing overhead 30 Required: a. Prepare a production cost report using FIFO. (Round "Cost per equivalent unit" to 2 decimal places.)