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) 6,000

Units started in production 210,000

Units transferred out 206,400

Ending WIP Inventory (70% complete) 9,600

EU of production:___

b. Beginning WIP Inventory (30% complete) 24,000

Units started in production 288,000

Units transferred out ?

Ending WIP Inventory (80% complete) 15,600

EU of production:____

c. Beginning WIP Inventory (55% complete) 9,000

Units started in production 243,000

Units transferred out 249,480

Ending WIP Inventory (90% complete) ?

EU of production:___

d. Beginning WIP Inventory (35% complete) 6,480

Units started in production ?

Units transferred out 210,960

Ending WIP Inventory (45% complete) 10,980

EU of production:___