Please follow the rubrics above under the FIFO method. Thank you.

Kansas Supplies is a manufacturer of plastic parts that uses the weighted-average process costing method to account for costs of production. It produces parts in three separate departments: Molding Assembling, and Packaging. The following information was obtained for the Assembling Department for the month of April. Work in process on April 1 had 75,000 units made up of the following: Degree of Amount Completion Prior department costs transferred in from the Molding Department_S 192,000 100% Costs added by the Assembling Department Direct materials Direct labor Manufacturing overhead S 120,000 43,200 100% 60% 50% S 190,800 S 382,800 Work in process, April 1 During April, 375,000 units were transferred in from the Molding Department at a cost of $960,000. The Assembling Department added the following costs Direct materials Direct labor Manufacturing overhead Total costs added $ 576,000 216,000 113.400 $ 905,400 Assembling finished 300,000 units and transferred them to the Packaging Department. At April 30, 150,000 units were still in work-in-process inventory. The degree of completion of work-in-process inventory at April 30 was as follows Direct materials Direct labor Manufacturing overhead 90% 70 35