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Kansas Supplies is a manufacturer of plastic parts that uses the weighted-average process costing method to account for the costs of production. It produces parts

Kansas Supplies is a manufacturer of plastic parts that uses the weighted-average process costing method to account for the 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 107,000 units made up of the following. Amount Degree of Completion Prior department costs transferred in from the Molding Department $ 145,520 100 % Costs added by the Assembling Department Direct materials $ 96,300 100 % Direct labor 36,169 70 % Manufacturing overhead 19,012 50 % $ 151,481 Work in process, April 1 $ 297,001 During April, 507,000 units were transferred in from the Molding Department at a cost of $689,520. The Assembling Department added the following costs. Direct materials $ 437,670 Direct labor 164,241 Manufacturing overhead 74,808 Total costs added $ 676,719 Assembling finished 407,000 units and transferred them to the Packaging Department. On April 30, 207,000 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 30 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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