BeGone manufactures spray cans of insect repellent. On August 1, 2013, the company had 9,800 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 81,500 units in the manufacturing process. Ending WIP Inventory included 4,600 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. Assume that BeGone uses FIFO process costing.
Cost information for the month is as follows:
Beginning WIP InventoryCanisters $6535Other Direct Materials $6,174Direct Labor $5,594Overhead $1,070August CostsCanisters $61,940Other Direct Materials $86,793Direct Labor $82,026Overhead $160,176
Prepare a schedule showing the BeGone August 2013 computation of FIFO equivalent units of production.
Prepare a schedule showing the BeGone August 2013 computation of FIFO cost per equivalent unit. Round your cost per EUP answers to the nearest cent.