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f direct materials are added at the beginning of the process and beginning inventory is 5,000 units that are 25% complete, under FIFO equivalent units

f direct materials are added at the beginning of the process and beginning inventory is 5,000 units that are 25% complete, under FIFO equivalent units (EU) for beginning WIP are

Direct materials: 5,000 EU; Conversion costs: 1,250 EU

Direct materials: 0 EU; Conversion costs: 1,250 EU

Direct materials: 5,000 EU; Conversion costs: 3,750 EU

Direct materials: 0 EU; Conversion costs: 3,750 E

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