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 torthe month of September. Work in process on September1 had 15,000 Linits made up ofthe following: Degree of Amount Completion Prior department costs transferred in from the Ext ruding Department $ 30,250 100% Costs added bv the Fabricating Department Direct materials $ 40,500 00% Direct labor 10,200 70% Manufacturing overhead 3,420 35% $ 00,120 |.l'ork in process, September 1 $ 140,370 During September16.000 units were transferred in from the Extruding Department at a cost of $446,250. The Fabricating Department added the following costs: Direct materials $214,200 Direct labor 54,300 Manufacturing overhead 34,330 Total costs added 35 313,330 Fabricating finished 60,000 units and transferred them to the Packaging Department. At September 30. 30.000 units were still in workinprocess inventory. The degree of completion of workin-process inventory at September 30 was as follows: Direct materials 100% Direct labor 30 Manufacturing overhead 50 Required: a. Prepare a production cost report for September using the weightedaverage 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 Prior Physical Units Total Costs Department Materials Labor Manufacturing Costs Overhead Flow of Production Units Units to be accounted for: Beginning WIP inventory 15,000 Units started this period 75,000 Total units to be accounted for 10,000 accounted for: Units completed and transferred out: From beginning inventory 15,000 Started and completed currently 15,000 Total transferred out 60,000 60,000 60,000 60,000 60,000 Units in ending WIP inventory 80,000 30,000 30,000 18,000 15,000 Total units accounted for 90,000 90,000 90,000 78,000 75,000 Costs to be accounted for. Costs in beginning WIP inventory Current period costs Total costs to be accounted for S O S OS 0 5 Cost per equivalent unit: Prior department costs Materials Labor S 0.95 Manufacturing overhead Costs accounted for: Costs assigned to units transferred out: Prior department costs Materials Labor Manufacturing overhead Total costs of units transferred out $ 0 Costs assigned to ending WIP inventory: Prior department costs Materials Labor Manufacturing overhead Total ending WIP inventory 0 Total costs accounted for O S 0 5 0 5 O S