Homework Answers
1) Equivalent unit
| Units | % materials | EUP-Materials | |
| Unit transferred out | 74000 | 100% | 74000 |
| Ending WIP | 17200 | 100% | 17200 |
| Total | 91200 | 91200 |
2) Equivalent unit
| Units | % materials | EUP-Materials | |
| Unit transferred out | 74000 | 100% | 74000 |
| Ending WIP | 17200 | 70% | 12040 |
| Total | 91200 | 86040 |
3) Equivalent unit
| Units | % materials | EUP-Materials | |
| Unit transferred out | 74000 | 100% | 74000 |
| Ending WIP | 17200 | 20% | 3440 |
| Total | 91200 | 77440 |
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