Maria Corporation uses the process costing system. The following data are available from the books of Department 2. The quality control inspection takes place when the units are 75% completed and materials are added at the start of the process. Work in Process, beg. (40% completed) Units received Units Completed and Transferred Work in Process end (60% completed) Normal lost. Abnormal lost Using the FIFO method, The EUP for materials is: Using the FIFO method, The EUP for conversion costs is: Units 10,000 40,000 40,000 ? 2,000 3,000 Using the Weighted average method, The EUP for materials is: Using the Weighted average method, The EUP for conversion costs is: Using the same data, assume that the materials are added at the end of the process, the inspection takes place when the units are 80% completed and work in process end are 85% completed. Using FIFO method, the EUP for materials is: Using the FIFO method, The EUP for conversion costs is: Using the Weighted average method, The EUP for materials is: