Carbata Company manufactures low-cost, basic tool kits in bulk. Below is the latest information for last month's production. Required: Use the information above to complete a Process Costing Production Report under the FIFO Assumption.

I need Step 1, 2, 3, and 4. Please show me your work/formula, I am not understanding, thank you.

\begin{tabular}{|l|l|r|r|} \hline 26 & Step 2: Compute the Equivalent Units of Production & \\ \hline 27 & & \\ \hline 28 & & Materials & Conversion \\ \hline 29 & Beginning Inventory & 950 & 950 \\ \hline 30 & % Complete & 60% & 30% \\ 31 & % to Complete & 100% & 100% \\ \hline 32 & Equivalent Units & 570 & 285 \\ \hline 33 & & & \\ \hline 34 & Units Completed and Transferred & 2,520 & 1,890 \\ \hline 35 & Beginning Inventory & 570 & 285 \\ \hline 36 & Units Started and Completed & 3,090 & 2,175 \\ \hline 37 & % Complete & 100% & 100% \\ \hline 38 & Equivalent Units & 3,090 & 2,175 \\ \hline 39 & & & \\ \hline 40 & Ending Inventory & 1,200 & 1,200 \\ \hline 41 & % Complete & 80% & 60% \\ \hline 42 & Equivalent Units & 960 & 720 \\ \hline 43 & & & \\ \hline 44 & Total Equivalent Units of Production & 4,620 & 3,180 \\ \hline \end{tabular} Step 3: Compute the Cost per Equivalent Unit of Production \begin{tabular}{|c|c|c|c|c|} \hline & \multicolumn{2}{|c|}{ Materials } & \multicolumn{2}{|c|}{ Conversion } \\ \hline Beginning Inventory Cost & s & - & $ & \\ \hline Costs Added & & 28,940 & & 8,156 \\ \hline Total Cost to Account for & $ & 28,940 & $ & 8,156 \\ \hline Total Equivalent Units of Production & & 28,940 & & 8,156 \\ \hline Cost Per Equivalent Unit & & 1.00 & $ & 1.00 \\ \hline Total Cost per Equivalent Unit & & & 00 & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline 57 & Step 4: Reconciling Costs & & & \\ \hline \multicolumn{5}{|l|}{58} \\ \hline 59 & & Materials & Conversion & Total \\ \hline 60 & Beginning Inventory Cost & $ & $ & $ \\ \hline 61 & Costs Added & 28,940 & 8,156 & 37,096 \\ \hline 62 & Total Cost to Account for & 28,940 & 8,156 & 37,096 \\ \hline \multicolumn{5}{|l|}{63} \\ \hline 64 & Cost of Beginning Inventory from Last Month & & & $ \\ \hline 65 & Cost of Beginning Inventory Completed in September & 7 & 7 & 0 \\ \hline 66 & Cost of Units Started and Completed & 7 & F & 0 \\ \hline 67 & Cost of Units in Ending Inventory & 7 & & 0 \\ \hline 68 & Total Cost to Account for & $ & $ & $ \\ \hline \end{tabular}