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 103,000 units made up of the following.

	Amount			Degree of Completion
Prior department costs transferred in from the Molding Department	$	135,960			100	%
Costs added by the Assembling Department
Direct materials	$	82,400			100	%
Direct labor		35,101			70	%
Manufacturing overhead		17,202			50	%
	$	134,703
Work in process, April 1	$	270,663

During April, 503,000 units were transferred in from the Molding Department at a cost of $663,960. The Assembling Department added the following costs.

Direct materials	$	386,160
Direct labor		162,789
Manufacturing overhead		103,848
Total costs added	$	652,797

Assembling finished 403,000 units and transferred them to the Packaging Department.

At April 30, 203,000 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.)

KANSAS SUPPLIES
Assembling Department
Production Cost ReportWeighted Average
	Physical Units	Total Costs	Prior Department 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	0
Units accounted for:
Units completed and transferred out:
From beginning inventory
Started and completed currently
Total transferred out	0
Units in ending WIP inventory
Total units accounted for	0		0	0	0	0
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
Costs accounted for:
Costs assigned to units transferred out:
Prior department costs
Materials
Labor
Manufacturing overhead
Total costs of units transferred out		$0
Costs assigned to ending WIP inventory:
Prior department costs
Materials
Labor
Manufacturing overhead
Total ending WIP inventory		$0
Total costs accounted for