7. LO.2 (WA EUP; cost per WA EUP) BeGone manufactures spray cans of insect repel- lent. On August 1, 2013, the company had 9,800 units in the beginning WIP Inven- tory 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 over- head. During August, BeGone started 81,500 units in the manufacturing process. End- ing 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 5,594 Overhead 1,070 August costs Canisters 61,940 Other direct materials 86,793 Direct labor 82,026 Overhead 160,176 Prepare a schedule showing the BeGone August 2013 computation of weighted aver- ge equivalent units of production and cost per equivalent unit