Fino Linens Inc. manufactures bed and bath linens. The bath linens department sews terry cloth into towels of various sizes. Fino uses the weighted average method. All manufacturing costs are added uniformly through the process. The following data are for the bath linens department for August:

Production:
Units in process, August 1, 60 percent complete	20,000
Units completed and transferred out	60,000
Units in process, August 31, 60 percent complete	20,000
Costs:
WIP, August 1	$11,520
Current costs	72,000
Total	$83,520

Bath Linens Department Physical Flow Analysis For the Month of August Units to account for: Units in beginning work in process Units started during the period Total units to account for Units accounted for: Units completed and transferred out: Started and completed From beginning work in process Units in ending work in process Total units accounted for 2. Calculate equivalent units of production for the bath linens department for August. equivalent units 3. Calculate the unit cost for the bath linens department for August. Round your answer to the nearest cent. $ per unit 4. Calculate the per unit cost using the FIFO method. Round your answers to two decimal places, if necessary. Equivalent units in beginning work in process Prior-period unit cost FIFO equivalent units for materials FIFO unit cost The weighted average unit cost