JYD Corporation uses the process costing system. The following data are available from the books of Department 2. Units Work in process, beg. (40% completed) 10,000 Units received 40,000 Units completed and transferred 40,000 Work in process end (90% completed) ? 2,000 3,000 Normal lost Abnormal lost Assume that the materials are added after the inspection point, the inspect ion takes place when the units are 80% completed. Using weighted average method, the EUP for materials is: O d. 42,750 a. 52,500 O b. 44,250 O c. 44,500