BeGone manufactures spray cans of insect repellent. On August 1, 2010, the company had 9,800 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 81,500 units in the manufacturing process. Ending WIP Inventory included 4,600 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 ..........$6,535

Other direct materials ..... 6,174

Direct labor ......... 6,431

Overhead ........... 1,070

August costs

Canisters ..........61,940

Other direct materials .....86,793

Direct labor ..........81,189

Overhead .......... 160,176

Prepare a schedule showing the BeGone August 2010 computation of weighted average equivalent units of production and cost per equivalent unit.