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 120,000 units made up of the following. During April, 520,000 units were transferred in from the Molding Department at a cost of $774,800. The Assembling Department added the following costs. Assembling finished 420,000 units and transferred them to the Packaging Department. At April 30, 220,000 units were still in work-in-process inventory. The degree of completion of work-in-process inventory at April 30 was as follows. Required: a. Prepare a production cost report using FIFO. (Round "Cost per equivalent unit" to 2 decimal places.) \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{7}{|c|}{ KANSAS SUPPLIES } \\ \hline \multicolumn{7}{|c|}{ Assembling Department } \\ \hline \multicolumn{7}{|c|}{ Production Cost Report-FIFO } \\ \hline & Physical Units & Total Costs & \begin{tabular}{c} Prior \\ Department \\ Costs \end{tabular} & Materials & Labor & \begin{tabular}{c} Manufacturing \\ Overhead \end{tabular} \\ \hline \multicolumn{7}{|l|}{ Flow of Production Units } \\ \hline \multicolumn{7}{|l|}{ Units to be accounted for: } \\ \hline \multicolumn{7}{|l|}{ Beginning WIP inventory } \\ \hline \multicolumn{7}{|l|}{ Units started this period } \\ \hline \multicolumn{7}{|l|}{ Total units to be accounted for } \\ \hline \multicolumn{7}{|l|}{ Units accounted for: } \\ \hline \multicolumn{7}{|c|}{ Units completed and transferred out: } \\ \hline \multicolumn{7}{|l|}{ From beginning inventory } \\ \hline \multicolumn{7}{|c|}{ Started and completed currently } \\ \hline \multicolumn{7}{|l|}{ Units in ending WIP inventory } \\ \hline \multicolumn{7}{|l|}{ Total units accounted for } \\ \hline \multicolumn{7}{|l|}{ Costs to be accounted for: } \\ \hline \multicolumn{7}{|c|}{ Costs in beginning WIP inventory } \\ \hline \multicolumn{7}{|l|}{ Current period costs } \\ \hline \multicolumn{7}{|l|}{ Total costs to be accounted for } \\ \hline \multicolumn{7}{|l|}{ Cost per equivalent unit: } \\ \hline \multicolumn{7}{|l|}{ Prior department costs } \\ \hline \multicolumn{7}{|l|}{ Materials } \\ \hline \multicolumn{7}{|l|}{ Labor } \\ \hline \multicolumn{7}{|l|}{ Manufacturing overhead } \\ \hline \multicolumn{7}{|l|}{ Costs accounted for: } \\ \hline \multicolumn{7}{|c|}{ Costs assigned to units transferred out: } \\ \hline \multicolumn{7}{|c|}{ Costs from beginning WIP inventory } \\ \hline \multicolumn{7}{|c|}{ Current costs added to complete beginning WIP inventory: } \\ \hline \multicolumn{7}{|l|}{ Prior department costs } \\ \hline Materials & & & & & & \\ \hline Labor & & & & & & \\ \hline Manufacturing overhead & & & & & & \\ \hline Total costs from beginning & & & & & & \\ \hline Current costs of units started & & & & & & \\ \hline Prior department costs & & & & & & \\ \hline Materials & & & & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{1}{|c|}{ Labor } & & & \\ \hline Manufacturing overhead & & & \\ \hline Total costs of units started and completed & & & \\ \hline Total costs of units transferred out & & & \\ \hline Costs assigned to ending WIP inventory: & & & \\ \hline Prior department costs & & & \\ \hline Materials & & & \\ \hline Labor & & & \\ \hline Manufacturing overhead & & & \\ \hline Total ending WIP inventory & & & \\ \hline Total costs accounted for & & & \\ \hline \end{tabular}