Assume the same information as in question 4. Also assume that beginning work in process had \($6,000\) in conversion cost and that \($84,000\) in conversion is added during this period.
What is the cost per EUP for conversion?

a. \($0.50\) per EUP

d. \($2.10\) per EUP

b. \($1.87\) per EUP

e. \($2.25\) per EUP

c. \($2.00\) per EUP Data From Question-4 A company’s beginning work in process inventory consists of 10,000 units that are 20% complete with respect to conversion costs. A total of 40,000 units are completed this period.
There are 15,000 units in work in process, one-third complete for conversion, at period-end. The equivalent units of production (EUP) with respect to conversion at period-
end, assuming the weighted-average method, are