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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

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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 75,000 units made up of the following: Degree of Completion 100% Amount Prior department costs transferred in from the Molding Department $ 192,000 Costs added by the Assembling Department Direct materials $ 120,000 Direct labor 43,200 Manufacturing overhead 27,600 $ 190,800 Work in process, April 1 $ 382,800 100% 60% 50% During April, 375,000 units were transferred in from the Molding Department at a cost of $960,000. The Assembling Department added the following costs: Direct materials Direct labor Manufacturing overhead Total costs added $ 576,000 216,000 113,400 $ 905,400 Assembling finished 300,000 units and transferred them to the Packaging Department. At April 30, 150,000 units were still in work-in-process inventory. The degree of completion of work-in-process inventory at April 30 was as follows: 90% Direct materials Direct labor Manufacturing overhead 35 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 Report-Weighted Average Flow of Production Units Physical units Units to be accounted for: Beginning WIP inventory Units started this period Total units to be accounted for COMPUTE EQUIVALENT UNITS Prior Manufacturing Department Materials Labor Overhead Costs Units accounted for: Units completed and transferred out: From beginning inventory Started and completed currently Total transferred out Units in ending WIP inventory Total units accounted for 0 0 0 0 0 DETAILS Total Costs Prior Department Costs Materials Labor Manufacturing Overhead Costs to be accounted for: Costs in beginning WIP inventory Current period costs Total costs to be accounted for 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 Costs assigned to ending WIP inventory: Prior department costs Materials Labor Manufacturing overhead Total ending WIP inventory Total costs accounted for 0 0 $ 0 $ 0 $ 0 $

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