FIFO EUP; cost per FIFO EUP BeGone manufactures spray cans of insect repellent. On August 1, the company had 17,640 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 146,700 units in the manufacturing process. Ending WIP Inventory included 8,280 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: Beginning WIP Inventory Canisters $11,763 Other direct materials 9,878 Direct labor 10,069 Overhead 1,926 August costs Canisters $111,492 Other direct materials 156,227 Direct labor 131,242 Overhead 288,317 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. 1. FIFO equivalent units of production Canisters Other Materials DL OH Beginning WIP Inventory 0 Started & completed O O o o O O EI 0 0 EUF 0 0 2. Schedule of cost per equivalent units of production Canisters Other Materials DL OH Total Current period $ 0 $ 0 $ $ 0 Divided by EUP Cost per EUP $ o s 0 $