Amsterdam Corporation produces medical grade isotopes. The isotopes are produced in a continuous process and Amsterdam uses the FIFO process costing method of accounting for production The production process requires constant utilization of facilities and eqaipment, as well as direct labor by skilled technicians As a result, direct labor and factory overhead are both deemed to be introduced uniformly throughout prodaction. Amsterdam Corporation prepared the following "unit reconciliation for the month of Apei Started into Production 2000 To Finished Goods 7500 2.250 2A2S 2.525 From beginning W Started and completed 500 4500 Ending Work in Process Total Uhits Reconciled 375 The above beginning work in process inventory had an assigned cost of $4 500,000, divided between direct materials (30%), direct labor (35%), and factory overhead (39%). Additional costs incurred during April were $15,000,000, divided between direct material, (15%), direct labor (20%), and factory overhead (65%). Prepare a schedule showing the calculation of cost per equivalent unit. Worksheet 2 COST PER EQUIVALENT UNIT OTAL COST DIRECT MATERALS DIRECT LADOR FACTORY OVERHEAD Beginning Work in Proces Cost Incurred durling period Total cott Equialent units Costs per equalent unt