Equivalent units of production $($EUP$)$ Direct Materials

Conversion

$\backslash$table$[[,$Units,Percent Complete,EUP Percent Complete,EUP$],[$Completed and transferred out,$50,000,100\%,50,000100\%,50,000],[$Ending Work in Process,$15,000,100\%,15,00080\%,12,000],[,,,65,000,62,000]]$

Cost per EUP

Direct Materials Conversion

Cost of beginning work in process $$40,500$

$$59,700$

$\backslash$table$[[$Costs added this period,$136,000,183,100],[$Total costs,$$176,500,$$$242,800$