Compute the EUP for materials and conversion costs for the month for each of the following cases:

Case 1Started in process, 5,000 units; completed, 4,000 units; work in process, end of period, 1,000 units, completed. All materials are added at the beginning of the process.

Case 2Received from preceding department, 50,000 units; completed, 44,000 units; work in process, end of period, 6,000 units; completed. All materials are added at the end of the process.

Case 3Started in process, 35,000 units; completed, 29,000 units; work in process, end, 3,000 units, 1/3 completed, 3,000 units, completed. 75% of the materials are added at the beginning of the process and 25% when the process is completed.