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 $15,200$ units made up of the following: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 $15,200$ units made up of the following:

Amount Degree of Completion

Prior department costs transferred in from the Extruding Department $ $76,750100\%$

Costs added by the Fabricating Department

Direct materials $ $37,00090\%$

Direct labor $9,50070\%$

Manufacturing overhead $8,72035\%$

$ $55,220$

Work in process, September $1$ $ $131,970$

During September, $75,000$ units were transferred in from the Extruding Department at a cost of $$376,250.$ The Fabricating Department added the following costs:

Direct materials $ $214,200$

Direct labor $64,800$

Manufacturing overhead $33,680$

Total costs added $ $312,680$

Fabricating finished $60,200$ 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. 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 $15,200$ units made up of the following:

During September, $75,000$ units were transferred in from the Extruding Department at a cost of $$376,250.$ The Fabricating Department

added the following costs:

Fabricating finished $60,200$ 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.

MERCIER MANUFACTURING

Fabricating Department

Production Cost Report$$FIFO $\backslash$table$[[$Production Cost Report$-$FIFO$],[,$Physical Units,Total Costs,$\backslash$table$[[$Prior$],[$Department$],[$Costs$]],$Materials,Labor,$\backslash$table$[[$Manufacturing$],[$Overhead$]]],[$Flow of Production Units$],[$Units to be accounted for:$],[$Beginning WIP inventory$],[$Units started this period$],[$Total units to be accounted for$],[$Units accounted for:$],[$Units completed and transferred out:$],[$From beginning inventory$],[$Started and completed currently$],[$Units in ending WIP inventory$],[$Total units accounted for$],[$Costs to be accounted for:$],[$Costs in beginning WIP inventory$],[$Current period costs$],[$Total costs to be accounted for$],[$Cost per equivalent unit:$],[$Prior department costs$],[$Materials$],[$Labor$],[$Manufacturing overhead$],[$Costs accounted for:$],[$Costs assigned to units transferred out:$],[$Costs from beginning WIP inventory$],[$Current costs added to complete beginning WIP inventory:$],[$Prior department costs$],[$Materials$],[$Labor$],[$Manufacturing overhead$],[$Total costs from beginning inventory$],[$Current costs of units started and completed:,,,,,,$]]$