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Douglas Toys is a manufacturer that uses FIFO costing method to account for costs of production. It produces a plastic toy in three separate departments: Molding, Assembling, and Finishing. The following information was obtained for the Assembling Department for the month of September.

Work in process on September 1 had 104,000 units made up of the following:

		Amount		Degree of Completion
Prior department costs transferred in from the Molding Department	$	138,320		100	%
Costs added by the Assembling Department
Direct materials	$	88,400		100	%
Direct labor		31,528		60	%
Manufacturing overhead		21,264		50	%
	$	141,192
Work in process, September 1	$	279,512

During September, 504,000 units were transferred in from the Molding Department at a cost of $670,320. The Assembling Department added the following costs:

Direct materials	$	393,720
Direct labor		159,852
Manufacturing overhead		95,036
Total costs added	$	648,608

Assembling finished 404,000 units and transferred them to the Finishing Department.

At September 30, 204,000 units were still in work-in-process inventory. The degree of completion of work-in-process inventory at September 30 was as follows:

Direct materials	80	%
Direct labor	70
Manufacturing overhead	30

Required:
(a)	Prepare a production cost report using FIFO. (Round your answer to 2 decimal places.)

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