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:

	Amount	Degree of Completion
Prior department costs transferred in from the Extruding Department	$ 75,750	100%
Costs added by the Fabricating Department
Direct materials	$ 36,000	90%
Direct labor	9,300	70%
Manufacturing overhead	8,520	35%
	$ 53,820
Work in process, September 1	$ 129,570

During September, 75,000 units were transferred in from the Extruding Department at a cost of $356,250. The Fabricating Department added the following costs:

Direct materials	$ 214,200
Direct labor	64,800
Manufacturing overhead	33,480
Total costs added	$ 312,480

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 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.

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:

	Amount	Degree of Completion
Prior department costs transferred in from the Extruding Department	$ 75,750	100%
Costs added by the Fabricating Department
Direct materials	$ 36,000	90%
Direct labor	9,300	70%
Manufacturing overhead	8,520	35%
	$ 53,820
Work in process, September 1	$ 129,570

During September, 75,000 units were transferred in from the Extruding Department at a cost of $356,250. The Fabricating Department added the following costs:

Direct materials	$ 214,200
Direct labor	64,800
Manufacturing overhead	33,480
Total costs added	$ 312,480

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 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.

MERCIER MANUFACTURING
Fabricating Department
Production Cost ReportFIFO
	Physical Units	Total Costs	Prior Department Costs	Materials	Labor	Manufacturing Overhead