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 118,000 units made up of the following Degree of Prior department costs transferred in from the Molding Department $ 173.460 100% Costs added by the Assembling Department $ 106,200 51,496 26,406 $ 184,102 $ 357,562 100% 70% 50% Direct materials Direct labor Work in process, April 1 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 Direct materials Direct labor Manufacturing overhead Total costs added $ 446,580 244,704 121,884 813.168 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: Direct materials Direct labor Manufacturing overhead 90% 80 35 Required a. Prepare a production cost report using FIFO. (Round "Cost per equivalent unit" to 2 decimal places