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 112,000 units made up of the folowing Degree of Completion Amount Prior department costs transferred in from the Molding Department Costs added by the Assembling Department Direct materials Direct labor Manufacturing overhead $157.920 100% S 89 600 36,744 28.416 $ 164 760 100% 60% 50 % Work in process, April 1 $312,680 During April, 512,000 units were transfered in from the Molding Department at a cost of $721,920. The Assembling Department added the following costs $375,680 187 416 145 464 $ 708,560 Direct materials Direct labor Manufacturing overhead Total costs added Assembling finished 412,000 units and transfered them to the Packaging Department At April 30, 212,000 units were still in work-in-process inventory. The degree of completion of work-in-process inventory at April 30 was as follows 80% 70 40 Direct materials Direct labor Manufacturing overhead Required: a. Prepare a production cost report using FIFO. (Round "Cost per equivalent unit" to 2 decimal places.) KANSAS SUPPLIES Assembling Department Production Cost Report-FIFO Flow of Production Units COMPUTE EQUIVALENT UNITS Prior Department Costs Manufacturing Overhead Physical Units Materials Labor Units to be accounted for Beginning WIP inventory Units started this period Total units to be accounted for Units accounted for Units completed and transferred out From beginning inventory Started and completed currently Units in ending WIP inventory Total units accounted for Costs DETAILS Prior Total Costs Department Costs Manufacturing Overhead Materials Labor Costs to be accounted for Costs in beginning WIP inventory Current period costs Total costs to be accounted Cost per equivalent unit Prior department costs Materials Labor Manufacturing overhead DETAILS Prior Department Costs Manufacturing Overhead Total Costs Materials Labor Costs accounted for Costs assigned to units transferred out Costs from beginning WIP inventory Current costs added to complete beginning WIP inventory: Prior department costs Materials Labor Manufacturing overhead Total costs from beginning inventory Current costs of units started and completed Prior department costs Materials Labor Manufacturing overhead Total costs of units started and completed 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