Materials Equivalent Unit Cost is calculated as follows: $25.64 = $ 14100 EUP from above (step 2) Conversion Equivalent Unit Cost is calculated as follows: '3 10. =| = $ 52 T16 EU? for above (step 2) Transfer In Equivalent Unit Cost is calculated as follows: $ 42.33 = $ EUP (EU? for Transfer In is 100% of number transferred in)