The Jogirushi Company makes a line of premium rice cookers, specially designed for the Japanese market. In February, Jogirushi launched a new model that is exclusively made in its Osaka factory.
The production process for the new model begins by forming sheet metal, the primary material, into the appropriate shape. The heating element and other electrical items are added when the unit is 40% complete. As the last step in the production process, the unit is packed in an attractive box. Jogirushi incurs conversion costs uniformly throughout the process.
During February, Jogirushi began production on 23,500 units, completing 21,200 units by month’s end. Jogirushi estimates these in-process units to be 50% complete with respect to conversion costs.
During February, Jogirushi spent ¥10,575,000 on sheet metal, ¥58,750,000 on the heating element and other electrical items, ¥33,525,000 on conversion costs, and ¥12,720,000 on packing costs. (Note: ¥ is the symbol for the Yen, the Japanese unit of currency).

Required:
a. Compute the equivalent units for sheet metal, the heating element and other electrical items, conversion costs, and packing materials for Jogirushi for February.
b. Using your answer to part (a), prepare Jogirushi’s process-costing report for February.