Exercise $8-33($Algo$)$ Compute Costs per Equivalent Unit: FIFO Method $($LO $8-5)$

The following information about the work$-$in$-$process inventory pertains to the Remington Plant for the month of July $($all materials are added at the beginning of the process$)$:

$\backslash$table$[[$Beginning work in process $(32,000$ units$)$:$,$Materials,Conversion$],[$Percentage complete with respect to$,,],[$Costs$,$$$86,600,$$$21,636$