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 $15,500$ units made up of the following:

During September, $75,000$ units were transferred in from the Extruding Department at a cost of $$406,250.$ The Fabricating Department

added the following costs:

Fabricating finished $60,500$ 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:

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.