Funtime Inc. makes small toys in a one-department production process. Beginning Inventory: 15,000 toys (60% complete to labor; 75% complete as to overhead) Started into production: plastic for 620,000 toys Ending WIP Inventory: 25,400 toys (35% complete as to labor; 60% complete as to overhead) a) Compute the EUP for direct material; direct labor; and overhead using weighted average process costing. b) Compute the EUP for direct material; direct labor & overhead using FIFO process cost. c) Reconcile the calculations in parts (a) and (b) b)