FIFO EUP; cost per FIFO EUP BeGone manufactures spray cans of insect repellent. On August 1, the company had 15,680 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 130,400 units in the manufacturing process. Ending WIP Inventory included 7,360 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	$10,456
Other direct materials	11,113
Direct labor	8,950
Overhead	1,712
August costs
Canisters	$99,104
Other direct materials	138,869
Direct labor	147,647
Overhead	256,282

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