Given the following info about a company in August, use fifo to answer:

1. Find the number of units in ending WIP for month
2. Find EU of production for month: materials
3. Find EU of production for month: conversion costs

\begin{tabular}{l|r} \hline WIP Beginning & 40000 \\ \hline Transferred in & 100% \\ \hline DM & 0% \\ \hline CC & 60% \\ \hline Transferred in Oct & 150000 \\ \hline Completed and transferred out in August & 170000 \\ \hline WIP Ending & \\ \hline Transferred in & 100% \\ \hline DM & 0% \\ \hline CC & 50% \\ \hline Using FIFO: & \\ \hline 1. \# of units in WIP inventory at end of month & \\ \hline 2. EU of production for month: materials & \\ \hline 3. EU of production for month: conversion costs & \end{tabular}