Equivalent Units of Production (EUP) Equivalent Units of Production (EUP)

Equivalent Units of Production (EUP) Equivalent Units of Production Cost per Equivalent Unit of Production Total costs + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Cost Assignment Completed and transferred out Direct materials Conversion Ending work in process Direct materials Conversion Total costs accounted for Direct Materials Conversion Units EUP EUP % Complete Costs EUP Cost per EUP Cost per EUP 0.00 0.00 EUP Direct Materials % Complete EUP Conversion Costs EUP Total cost Total cost