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	$ 80,750	100%
Costs added by the Fabricating Department
Direct materials	$ 41,000	90%
Direct labor	10,300	70%
Manufacturing overhead	9,520	35%
	$ 60,820
Work in process, September 1	$ 141,570

During September, 75,000 units were transferred in from the Extruding Department at a cost of $456,250. The Fabricating Department added the following costs:

Direct materials	$ 214,200
Direct labor	64,800
Manufacturing overhead	34,480
Total costs added	$ 313,480

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. put together production cost report for September using the weighted-average method.

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 Total transferred out 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: Prior department costs Materials Labor Manufacturing overhead Total costs of units transferred out Costs assigned to ending WIP Inventory: Prior department costs Materials Labor Manufacturing overhead Total ending WIP Inventory Total costs accounted for MERCIER MANUFACTURING Fabricating Department Production Cost Report-Weighted-Average Physical Units Total Costs Prior Department Materials Costs Manufacturing Labor Overhead