White Rain Shampoo White Rain Shampoo produces shampoo for beauty salons. On Aug which were 100% complete as to materials and 20% complete as to 55,200 bottles of shampoo. ns. On August 1, it had 5,200 bottles of shampoo in process, plete as to conversion costs. During August it completed Direct materials are always added at the beginning of the process. started and direct materials costs totaled $127,600. 8 of the process. During August 58,000 bottles of shampoo were Ending Inventory was 100% complete as to materials and 40% complete as to le as to materials and 40% complete as to conversion costs. Beginning work in process had a balance of $17,000. Direct labora ocess had a balance of $17,000. Direct labor during August totaled $32,000 and factory overhead was $28,896. Required. 1. Prepare an equivalent units schedule for the month of August. 2. Calculate the direct materials cost per unit. 3. Calculate the conversion cost per unit. 4. Calculate the cost of shampoo completed during August. 5. Calculate the ending work in process balance