an example the way i want you to do it is this way Understanding Equivalent Units of Production

Equivalent Units of Production $($EUP$)$ is a method used in process costing to assign costs to partially completed units of product, effectively converting them into the equivalent of fully completed units. This is crucial because it allows for the accurate costing of both fully completed and partially completed products at the end of a period.

Example: Calculating EUP for Bread Co$.$ Imagine Bread Co$.$ has the following situation within a given time period: Started Production: $15,000$ loaves of bread Completed Production: $10,000$ loaves of bread Partially Completed: $5,000$ loaves of bread, considered to be $30\%$ completeOur goal is to calculate the Equivalent Units of Production $($EUP$)$ to understand how many complete loaves of bread this activity equates to$,$ for costing purposes. Step$-$by$-$Step Calculation Identify Completed Units: Start with the fully completed units, as these are already $100\%$ complete. In our case, this is $10,000$ loaves. Calculate Equivalent Units for Partially Completed Units: For the partially completed units, determine their equivalent in terms of fully completed units by multiplying the number of partially completed units by their percentage completion. For Bread Co$.,$ this is $5,000$ loaves$\backslash$times $30\%=1,500$ equivalent loaves $5,000$ loaves$\backslash$times $30\%=1,500$ equivalent loaves. Sum to Find Total EUP: Add the equivalent units for the partially completed products to the fully completed units to find the total Equivalent Units of Production. So$,10,000$ completed loaves$+1,500$ equivalent loaves from partials$=11,500$ EUP $10,000$ completed loaves$+1,500$ equivalent loaves from partials$=11,500$ EUP.

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