Mercler Manufacturing produces a plastic part in three sequential departments: Extruding, Fabricating, and Packaging. Mercier uses the welghted-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 15,700 units made up of the following: During September, 75,000 units were transferred in from the Extruding Department at a cost of $426,250. The Fabricating Department added the following costs: Fabricating finlshed 60.700 units and transferred them to the Packaging Department. At September 30,30,000 units were stili in work-in-process inventory. The degree of completion of work-in-process inventory at September 30 was as follows: Fabricating finished 60,700 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. \begin{tabular}{|c|c|c|c|c|c|c|} \hline Labor & & & & & & \\ \hline \multicolumn{7}{|l|}{ Manufacturing overhead } \\ \hline \multicolumn{7}{|l|}{ Costs accounted tor: } \\ \hline \multicolumn{7}{|l|}{ Costs assigned to units transferred out: } \\ \hline \multicolumn{7}{|l|}{ Costs from beginning WIP inventory } \\ \hline \multicolumn{7}{|c|}{ Current costs added to complete beginning WIP inventory } \\ \hline \multicolumn{7}{|l|}{ Prior department costs } \\ \hline \multicolumn{7}{|l|}{ Materials } \\ \hline \multicolumn{7}{|l|}{ Labot } \\ \hline \multicolumn{7}{|l|}{ Manufacturing overhead } \\ \hline Total costs from beginning inventory & $ & 0 & & & & \\ \hline \multicolumn{7}{|l|}{ Current costs of units started and completed } \\ \hline \multicolumn{7}{|l|}{ Prior department costs } \\ \hline \multicolumn{7}{|l|}{ Matenals } \\ \hline \multicolumn{7}{|l|}{ Labor } \\ \hline \multicolumn{7}{|l|}{ Manufacturing overhead } \\ \hline Total costs of unts started and completed & 5 & 0 & & & & \\ \hline Total costs of units transferred out & s & 0 & & & & \\ \hline \multicolumn{7}{|l|}{ Costs assigned to ending WiP inventory. } \\ \hline \multicolumn{7}{|l|}{ Prior department costs } \\ \hline \multicolumn{7}{|l|}{ Matenals } \\ \hline \multicolumn{7}{|l|}{ Labor } \\ \hline \multicolumn{7}{|l|}{ Manufacturing oveiheod } \\ \hline Total ending WiP inventory & $ & 0 & & & & \\ \hline Total costs accounted for & s & 0 & 5 & 5 & 3 & $ \\ \hline \end{tabular} MERCIER MANUFAC TURING Fabricating Department Production Cost Report-FIFO
