FIFO EUP; cost per FIFO EUP

BeGone manufactures spray cans of insect repellent. On August $1,$ the company had $11,760$ units in the beginning WIP Inventory that were $100$ percent complete

as to canisters, $60$ percent complete as to other materials, $40$ percent complete as to direct labor, and $20$ percent complete as to overhead. During August,

BeGone started $97,800$ units in the manufacturing process. Ending WIP Inventory included $5,520$ units that were $100$ percent complete as to canisters, $40$ percent

complete as to other materials, $20$ percent complete as to direct labor, and $10$ percent complete as to overhead. Cost information for the month is as follows:

Prepare a schedule showing the BeGone August computation of FIFO equivalent units of production and cost per equivalent unit.

Note: Round the cost per equivalent unit amounts to two decimal places.

FIFO equivalent units of production

Schedule of cost per equivalent units of production