A production department in a process manufacturing system completed its work on 74,000 units of product and transferred them to the next department during a recent period. Of these units, 29,600 were in process at the beginning of the period. The other 44,400 units were started and completed during the period. At period-end, 17,200 units were in process.

Equivalent Units of Production (EUP)Weighted Average Method
1. All direct materials are added to products when processing begins.
	Units	% Materials	EUPMaterials
Goods completed	74,000	100%	74,000
Ending work in process	17,200	100%	17,200
Total	91,200		91,200
				2. Beginning inventory is 40% complete as to materials and conversion costs. Ending inventory is 70% complete as to materials and conversion costs.
	Units	% Materials	EUPMaterials
Goods completed	74,000	100%	74,000
Ending work in process
Total
				3. Beginning inventory is 60% complete as to materials and 30% complete as to conversion costs. Ending inventory is 20% complete as to materials and 70% complete as to conversion costs.
	Units	% Materials	EUPMaterials
Goods completed	74,000	100%	74,000
Ending work in process
Total