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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. a. Prepare a production cost report using the weighted-average method. (Round "Cost per equivalent unit" to 2 decimal places. Kansas Supplies is a manufacturer of plastic parts that uses the weighted-average process costing method to account for costs o 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 Aprii. Work in process on April 1 had 75,000 units made up of the following. 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. Total costs to be accounted for Cost per equivalent unit: Prior department costs Materials Labor Manufacturing overhead Costs accounted for: Costs assigned to units transferred out: Prior department costs Materials Labor Manufacturing overhead Total costs of units transferred out Costs assigned to ending WIP inventory: Prior department costs Materials. Labor Manufacturing overhead Total ending WIP inventory Total costs accounted for