Longboard Skateboard's finishing department has 50,000 units in inventory at the beginning of the month. The beginning inventory cost of $90,000 consists of $54,500 of direct materials and $36,000 of conversion costs. During the period, the department started 150,000 units and ending inventory is 30,000 units. Ending inventory is 30% complete with respect to direct materials and 20% complete with respect to conversion costs. Costs added to the department during the period include $930,000 of direct materials as $800,000 of conversion costs. Calculate the equivalent units of production for the period. Calculate EUP Calculate EUP Completed Units Ending Inventory- Direct Materials Ending Inventory- Conversion EUP % Complete 20% % % Direct Materials. O Conversion