Hayek Corporation uses the FIFO method in its processcosting. The following data concern the company'sMixing Department for the month of August..

Materials Conversion
Work in process, August 1 $31,734 $30,320 Cost added to production
In the MixingDepartment during August $91,332 $81,864
Equivalent units of production for August 7,740 7,580

What are the cost per equivalent unit for materials and the cost per equivalent for conversion for the MixingDepartment for August using the FIFO method?

My answer was:
31,734+91,332= 123,066
123,066/7,740=15.90 cost per equivalent unit for materials

I got the answer wrong. Can someone explain what I did wrong? What do I need to fix?

This table of data is difficult to interpret