Case 1

Beg ................................. 5,000 (20% done)

Placed in Process ............. 10,000

End .................................. 12,000 (30% done)

Required: EUP

Case 2

Beg ................................. 8,000 (25% done) Placed in Process ............. 12,000

End .................................. 15,000 (5,000 - 40% done; 10,000 - 10% done)

Required: EUP

For solution:

WIP beg

+ PIP

-----------------------------

Total Units To Be Accounted For

Finished & Transferred Out

Started last month (finished this month)

Started this month (finished this month)

+ WIP end

---------------------------------------

Total Units Accounted For TUTBAF = TUAF

Please include solution and explanation