Problem 8-48 Prepare a Production Cost Report: Weighted-Average Method (LO 8-3, 4) 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 106,000 units made up of the following: Amount Degree of Completion Prior department costs transferred in from the Molding Department $ 143,100 100 % Costs added by the Assembling Department Direct materials $ 90,100 100 % Direct labor 35,172 60 % Manufacturing overhead 24,402 50 % $ 149,674 Work in process, April 1 $ 292,774 During April, 506,000 units were transferred in from the Molding Department at a cost of $683,100. The Assembling Department added the following costs: Direct materials $ 395,080 Direct labor 184,908 Manufacturing overhead 119,028 Total costs added $ 699,016 Assembling finished 406,000 units and transferred them to the Packaging Department. At April 30, 206,000 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 80 % Direct labor 70 Manufacturing overhead 35 Required: a. Prepare a production cost report using the weighted-average method. (Round "Cost per equivalent unit" to 2 decimal places.)