BeGone manufactures spray cans of insect repellent. On August 1, the company had 11,760 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 97,800 units in the manufacturing process. Ending WIP Inventory included 5,520 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	$7,842
Other direct materials	8,644
Direct labor	6,713
Overhead	1,284
August costs
Canisters	$74,328
Other direct materials	104,152
Direct labor	114,836
Overhead	192,211

Prepare a schedule showing the BeGone August computation of FIFO equivalent units of production and cost per equivalent unit. Note: Round the cost per equivalent unit amounts to two decimal places.

1. FIFO equivalent units of production

	Canisters	Other Materials	DL	OH
Beginning WIP Inventory	Answer	Answer	Answer	Answer
Started & completed	Answer	Answer	Answer	Answer
EI	Answer	Answer	Answer	Answer
EUP	Answer	Answer	Answer	Answer

2. Schedule of cost per equivalent units of production

	Canisters	Other Materials	DL	OH	Total
Current period	Answer	Answer	Answer	Answer	Answer
Divided by EUP	Answer	Answer	Answer	Answer
Cost per EUP	Answer	Answer	Answer	Answer	Answer