FIFO EUP; cost per FIFO EUP BeGone manufactures spray cans of insect repellent. On August 1, the company had 13,720 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 114,100 units in the manufacturing process. Ending WIP Inventory included 6,440 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: 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 2. Schedule of cost per equivalent units of production