(EUP; cost per EUP; weighted average) B-Gone manufactures canisters of mace. On October 1, 1997, the company had 4,800 units in beginning Work in Process Inventory that were 100 percent complete as to canisters, 60 percent complete as to other materials, 10 percent complete as to direct labor, and 20 percent complete as to overhead. During October, B-Gone started 22,500 units into the manufacturing process. Ending Work in Process Inventory included 3,600 units that were 100 percent complete as to canisters, 30 percent complete as to other materials, 25 percent complete as to direct labor, and 30 percent complete as to overhead.

Cost information for the month follows:

Prepare a schedule showing B-Gone’s October '
1997 computation of weighted average equivalent units of production and cost per equivalent unit.LO1

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Beginning inventory: October costs: Canisters $ 8,175 Other direct materials 3,393 Direct labor 1,212 Overhead 1,038 Canisters $39,600 Other direct materials 20,148 Direct labor 61,812 Overhead 43,734