Mercier Manufacturing produces a plastic part in three sequential departments: Extruding, Fabricating, and Packaging. Mercier uses the weighted-average process costing method to account for costs of production in all three departments. The following information was obtained for the Fabricating Department for the month of September.

Work in process on September 1 had 15,000 units made up of the following:

AmountDegree of CompletionPrior department costs transferred in from the Extruding Department$ 81,750100%Costs added by the Fabricating Department Direct materials$ 42,00090%Direct labor10,50070%Manufacturing overhead9,72035% $ 62,220 Work in process, September 1$ 143,970

During September, 75,000 units were transferred in from the Extruding Department at a cost of $476,250. The Fabricating Department added the following costs:

Direct materials$ 214,200Direct labor64,800Manufacturing overhead34,680Total costs added$ 313,680

Fabricating finished 60,000 units and transferred them to the Packaging Department.

At September 30, 30,000 units were still in work-in-process inventory. The degree of completion of work-in-process inventory at September 30 was as follows:

Direct materials100%Direct labor60Manufacturing overhead50

Required:

a. Prepare a production cost report for September using the weighted-average method.

Note: Round "Cost per equivalent unit" to 2 decimal places. Round your final answers to nearest whole number.

MERCIER MANUFACTURING Fabricating Department Production Cost Report-Weighted-Average