Smith Electronic Company's chip$-$mounting production department had $300$ units of unfinished product, each $50\%$ completed on

September $30.$ During October of the same year, this department put another $800$ units into production and completed $900$ units and

transferred them to the next production department. At the end of October, $200$ units of unfinished product, $70\%$ completed, were

recorded in the ending Work$-$in$-$Process Inventory. Smith Electronic introduces all direct materials when the production process is $60\%$

complete. Direct labor and factory overhead $($i$.$e$.,$ conversion$)$ costs are added uniformly throughout the process.

Following is a summary of production costs incurred during October:

Complete this question by entering your answers in the tabs below.

Repeat requirement $1$ using the FIFO method. $($Round your answers to the nearest whole dollar amount. Round "Cost per

equivalent unit" to $2$ decimal places.$)$