WA EUP; cost per WA EUP BeGone manufactures spray cans of insect repellent. On August 1, the company had 15,680 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 130,400 units in the manufacturing process. Ending WIP Inventory included 7,360 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 $10,456 Other direct materials 7,409 Direct labor 8,950 Overhead 1,712 August costs Canisters $99,104 Other direct materials 138,869 Direct labor Overhead 98,431 256,282 Prepare a schedule showing the BeGone August computation of weighted average equivalent units of production and cost per equivalent unit. Note: Round the cost per equivalent unit amounts to two decimal places. 1. Weighted average equivalent units of production Canisters Beginning WIP Inventory Started & completed EUP Other Materials DL OH 2. Schedule of cost per equivalent units of production Canisters Other Materials DL OH Total $ $ Beginning WIP $ Current period Total cost $ $ $ Divided by EUP Cost per EUP $ A $