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: Degree of Amount Completion Department Direct materials Prior department costs transferred in from the Extruding Department $ 81,250 100% Costs added by the Fabricating $ 41,500 90% 10,400 70% 9,620 35% $ 61,520 $ 142,770 Direct labor Manufacturing overhead Work in process, September 1 During September, 75,000 units were transferred in from the Extruding Department at a cost of $466,250. The Fabricating Department added the following costs: Direct materials Direct labor Manufacturing overhead Total costs added $ 214,200 64,800 34,580 $ 313,580 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 Direct labor Manufacturing overhead Required: 100% 60 50 a. Prepare a production cost report for September using the weighted-average method.