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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 120,000 units made up of the following.

	Amount	Degree of Completion
Prior department costs transferred in from the Molding Department	$	178,800			100	%
Costs added by the Assembling Department
Direct materials	$	100,800			100	%
Direct labor		53,920			70	%
Manufacturing overhead		32,520			50	%
	$	187,240
Work in process, April 1	$	366,040

During April, 520,000 units were transferred in from the Molding Department at a cost of $774,800. The Assembling Department added the following costs.

Direct materials	$	418,320
Direct labor		256,000
Manufacturing overhead		161,880
Total costs added	$	836,200

Assembling finished 420,000 units and transferred them to the Packaging Department.

At April 30, 220,000 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	90	%
Direct labor	80
Manufacturing overhead	30

Required:

a. Prepare a production cost report using FIFO. (Round "Cost per equivalent unit" to 2 decimal places.)

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