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 16,900 units made up of the following: Amount Degree of Completion Prior department costs transferred in from the Extruding Department $ 85,250 100% Costs added by the Fabricating Department Direct materials $ 45,500 90% Direct labor 11,200 70% Manufacturing overhead 10,420 35% $ 67,120 Work in process, September 1 $ 152,370 During September, 75,000 units were transferred in from the Extruding Department at a cost of $546,250. The Fabricating Department added the following costs: Direct materials $ 214,200 Direct labor 64,800 Manufacturing overhead 35,380 Total costs added $ 314,380 Fabricating finished 61,900 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 materials 100% Direct labor 60 Manufacturing overhead 50 Required: a. Prepare a production cost report for September using the FIFO. Note: Round "Cost per equivalent unit" to 2 decimal places. Round your final answers to nearest whole number.

\begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{7}{|c|}{ MERCIER MANUFACTURING } \\ \hline \multicolumn{7}{|c|}{ Fabricating Department } \\ \hline \multicolumn{7}{|c|}{ Production Cost Report-FIFO } \\ \hline & Physical Units & Total Costs & PriorDepartmentCosts & Materials & Labor & ManufacturingOverhead \\ \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 Total units to be accounted for & 0 & & & & & \\ \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 Total units accounted for & 0 & & 0 & 0 & 0 & 0 \\ \hline \multicolumn{7}{|l|}{ Costs to be accounted for: } \\ \hline \multicolumn{7}{|l|}{ Costs in beginning WIP inventory } \\ \hline \multicolumn{7}{|l|}{ Current period costs } \\ \hline Total costs to be accounted for & & 0 & 0 & $ & 0 & $ \\ \hline \multicolumn{7}{|l|}{ Cost per equivalent unit: } \\ \hline \multicolumn{7}{|l|}{ Prior department costs } \\ \hline \multicolumn{7}{|l|}{ Materials } \\ \hline Labor & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{7}{|l|}{ Labor } \\ \hline \multicolumn{7}{|l|}{ Manufacturing overhead } \\ \hline Total costs of units started and completed & $ & 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|}{ Manufacturing overhead } \\ \hline Total ending WIP inventory & $ & 0 & & & & \\ \hline Total costs accounted for & $ & 0 & $ & $ & 0 & $ \\ \hline \end{tabular}