(EUP; cost per EUP; FIFO) Slip-N-Slide makes skateboards and uses a FIFO process costing system. The company began November with 1,000 boards in process that were 70 percent complete as to material and 85 percent complete as to conversion costs. During the month, 3,800 additional boards were started. On November 30, 800 boards were still in process (60 percent complete as to material and 70 percent complete as to conversion costs). Cost information for November 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: Current period costs: Direct material $13,181 Conversion 6,732 Direct material $71,064 Conversion 29,309