Determine whether the calculations below are correct and determine how much of the food cost you would contribute.

You are married and have three sons; ages 6 years, 9 years, and 12 years. Your brother and his wife have fallen on hard times. Your brother, his wife, and their two sons (ages 3 years and 15 years) have moved in with you, temporarily (we all hope). Your guests are trying to help out financially as much as they can. They would like to contribute to the monthly $2,496 food bill. How shall you figure out how much they should contribute without upsetting anyone?

You calculate EUP, cost per EUP, and cost per family unit

Step 1. Accounting for all of your units (humans)

Beginning 5 humans + added during the month 4 humans = 9 humans

Complete (adult humans) = 4

WIP (child humans) = 5

Step 2. Calculate EUP (equivalent adult humans) Since the middle child is 9 years hold and half way to adult human status and there are 2 younger children and 2 older children, we shall say that the WIP (child humans) are on average 50% complete. (Remember this is the weighted average method)

Completed (adult humans) 4 x 100% = 4

WIP (child humans) 5 x 50% = + 2.5

Total EUP (equivalent adult humans) = 6.5

Step 3: Calculate cost per EUP (equivalent adult humans)

$2,496/6.5 = $384 per EUP (equivalent adult humans)

Step 4: Allocate the total cost per completed and per WIP

Complete (adult humans) = 4 x $384 = $1,536

WIP (child humans) = 2.5 x 384 = $960

*You can now break this information down into how much each family unit should contribute to the monthly food costs

For your brother, his wife and two sons the cost of food shall be. Wait for it

2 Adult humans = ($1,536/4) x 2 =$768

2 Child humans = ($960/5) x 2 = $384

Total $768 + $384 = $1,152