Case A - No work in process at the beginning or at the end

The production data of Department 1 of the XYZ Company for the month of January, 2002 follows:

The production data of Department 1 of the XYZ Company for the month of January, 2002 follows:

Started in process during the month50,000 units

Finished and transferred to Dept. 250,000 units

Case B - Work in process at the beginning, no work in process at the end

The production data of Department 2 of XYZ company for the month of January 2002, follows:

In process, January 1, (1/3 complete)15,000 units

Started in process during the month50,000 units

Finished and transferred to Dept. 365,000 units

Requirement:

Compute the EUP of each case