FIFO EUP For each of the following situations, use the FIFO method of process costing to determine the equivalent units of production for labor and overhead, assuming that they are continuously at the same percentage of completion: a.

Beginning WIP Inventory (40% complete)	18,000
Units started in production	630,000
Units transferred out	619,200
Ending WIP Inventory (70% complete)	28,800
EU of production	Answer

b.

Beginning WIP Inventory (30% complete)	72,000
Units started in production	864,000
Units transferred out	?
Ending WIP Inventory (80% complete)	46,800
EU of production	Answer

c.

Beginning WIP Inventory (55% complete)	27,000
Units started in production	729,000
Units transferred out	748,440
Ending WIP Inventory (90% complete)	?
EU of production	Answer

d.

Beginning WIP Inventory (35% complete)	19,440
Units started in production	?
Units transferred out	632,880
Ending WIP Inventory (45% complete)	32,940
EU of production	Answer