(EUP; cost per EUP; FIFO) Roll-Along makes skateboards and uses a FIFO process costing system. The company began April 2006 with 1,000 boards in process that were 70 percent complete as to material and 85 percent com¬ plete as to conversion. During the month, 3,800 additional boards were started. On April 30, 800 boards were still in process (40 percent complete as to material and 60 percent complete as to conversion). Cost information for April 2006 is as follows

a. Calculate EUP for each cost component using the FIFO method.

b. Calculate cost per EUP for each cost component.LO1.

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Beginning inventory costs Direct material Conversion Current period costs Direct material Conversion $13,181 6,732 66,970 29,040