Chapter 16: Process Costing Give a written description of equivalent units of production. If you were asked to explain EUP in a job interview, how would you go about it To answer this question, you would what to address the What, How, and Why. What is EUP, How is EUP calculated, W_hy_ would EUP be necessary to cost items produced using process costing. In an interview environment, you always want to be able to address questions using the What, How, and Why scheme