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 111,000 units made up of the following.

AmountDegree of CompletionPrior department costs transferred in from the Molding Department$155,400100%Costs added by the Assembling DepartmentDirect materials$99,900100%Direct labor45,00770%Manufacturing overhead25,02650%$169,933Work in process, April 1$325,333

During April, 511,000 units were transferred in from the Molding Department at a cost of $715,400. The Assembling Department added the following costs.

Direct materials$440,910Direct labor215,903Manufacturing overhead117,264Total costs added$774,077

Assembling finished 411,000 units and transferred them to the Packaging Department.

At April 30, 211,000 units were still in work-in-process inventory. The degree of completion of work-in-process inventory at April 30 was as follows.

Direct materials90%Direct labor80Manufacturing overhead30

Required:

a.Prepare a production cost report using the weighted-average method.(Round "Cost per equivalent unit" to 2 decimal places.)

Table :

Physical Units Total cost Prior Department costs Material Labor

Flow of production units:

units to be accounted for:

Beginning WIP inventory

Units stated 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

Costs to be accounted for

Costs in behinning WIP Inventory

Current period costs

Total costs to be accounted for

Cost equivalent unit:

prior department costs

Material

Labor

Manufacturing overhead

Cost accounted for:

Cost assigned to units transferred out:

prior department costs

Material

Labor

Manufacturing overhead

total costs of units transferred out

Cost assigned to ending WIP inventory:

Prior department costs

material

Labor

manufacturing overhead

Total ending WIP inventory

Total Costs accounted for