Compute equivalent units of production for the period for each of the following separate scenarios. In your calculations, simply calculate work done during the period, ignoring the application of any particular costing method.

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Scenario 1. The company worked on 135,000 units, 80,000 which are fully completed and 55,000 which are 45 percent complete at the end of the period for materials and conversion costs. 2. The company worked on 54,000 units which are now in ending inventory. The units are 100 percent complete at the end of the period for materials and the process is 75 percent complete as to labor and overhead. 3. The company finished work on the 12,000 units that were in its beginning inventory of the period. These units had 40 percent of materials added and were 20 percent complete as to labor and overhead at the start of the production period. 4. The company started and completed 10,000 units and completed 4,000 units of its beginning inventory that had all of its materials but were only 25 percent complete as to labor and overhead at the start of the production period. EUP for Materials EUP for Conversion Costs