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 Apri. Work in process on April 1 had 118,000 units made up of the following: During April, 518,000 units were transferred in from the Molding Department at a cost of $761,460. The Assembling Department added the following costs: Assembling finished 418,000 units and transferred them to the Packaging Department At April 30, 218,000 units were still in work-in-process inventory. The degree of completion of work-in-process inventory at April 30 was as follows a. Prepare a production cost report using FIFO. (Round "Cost per equivalent unit" to 2 decimal places.)