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During April, the first production department of a process manufacturing system completed its work on 420,000 units of a prod
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--Requirement, as asked

EUP - FIFO Method Units % Material EUP Materials % Conversion EUP - Conversion
Units of ENDING WIP                               106,000 80.0%                    84,800 30.0%                              31,800
Units STARTED & COMPLETED                               336,000 100%                  336,000 100%                            336,000
Units of beginning WIP                                 84,000 20.00%                    16,800 80%                              67,200
Equivalent Units of Production                  437,600                            435,000
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