a. prepare a production cost report using FIFO (round "cost per equivalent unti" to 2 decimal places).

During April, 507.000 units were transferred in from the Molding Department at a cost of $689,520. The Assembling Department added the following costs. Direct materials Direct labor Manufacturing overhead Total costs added $437,670 164,241 74,888 $676,719 W Assembling finished 407,000 units and transferred them to the packaging Department At April 30, 207.000 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% 80 30 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 107,000 units made up of the following: Degree of Completion 100% Amount Prior department costs transferred in from the Molding Department $145, 520 Costs added by the Assembling Department Direct materials $ 96,300 Direct labor 36,169 Manufacturing overhead 19,012 $151,481 Work in process, April 1 $297,001 100% 70% sex During April 507.000 units were transferred in from the Molding Department at a cost of $689,520 The Assembling Department