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Required: a. Prepare a production cost report using FIFO. (Round "Cost per equivalent unit" to 2 decimal places.) 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. 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. 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. \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{7}{|l|}{ Cost per equivalent unit: } \\ \hline \multicolumn{7}{|l|}{ Prior dopartment costs } \\ \hline \multicolumn{7}{|l|}{ Materials } \\ \hline \multicolumn{7}{|l|}{ Labor } \\ \hline \multicolumn{7}{|l|}{ Manutacturing overhead } \\ \hline & & & & & & \\ \hline \multicolumn{7}{|l|}{ Costs accounted for: } \\ \hline \multicolumn{7}{|l|}{ Costs assigned to units transferred out } \\ \hline \multicolumn{7}{|l|}{ 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 \multicolumn{7}{|l|}{ Materiais } \\ \hline \multicolumn{7}{|l|}{ Labor } \\ \hline \multicolumn{7}{|l|}{ Manulacturing overthead } \\ \hline Total costs from beginning inventory & s & 0 & & & & \\ \hline \multicolumn{7}{|l|}{ Current costs of units started and completed: } \\ \hline \multicolumn{7}{|l|}{ Pnor department costs } \\ \hline \multicolumn{7}{|l|}{ Materials } \\ \hline \multicolumn{7}{|l|}{ Labor } \\ \hline \multicolumn{7}{|l|}{ Manutacturing overhead } \\ \hline Total costs of units started and completed & 5 & 0. & & & & \\ \hline Total costs of units transferred ou & 5 & 0 & & & & \\ \hline \multicolumn{7}{|l|}{ Costs assigned to ending WIP inventory: } \\ \hline \multicolumn{7}{|l|}{ Prior department costs } \\ \hline \multicolumn{7}{|l|}{ Materials } \\ \hline \multicolumn{7}{|l|}{ Labor } \\ \hline \multicolumn{7}{|l|}{ Manulacturing overthead } \\ \hline Total ending WiP inventory & 5 & 0 & & & & \\ \hline Total costs accounted for & $ & 0 & 0 & 0 & 5 & $ \\ \hline \end{tabular}