Assume that process conversion costs are uniform, but certain materials are added at different points in the process. Material 1 is added at the beginning of the process. The transferred-in costs are added at the 20% point in the process. Material 2 is added uniformly from the 50% to the 70% points in the process. Material 3 is added at the 75% point in the process, and Material 4 is added uniformly at the 90% to the 100% points in the process. The January BWIP was 10,000 units 60% complete, 60,000 units were added, and EWIP was 20,000 units 95% complete.

WHAT ARE THE EUP FOR FIFO AND WEIGHTED AVERAGE OF EACH MATERIALS