Required information Ending work in process.... 20,000 100% 20,000 90,000 EUP O 140,000 O 145,000 O 138,000 O 150,000 Knowledge Check 01 During the current year, a manufacturing company had the following activity. 1. Units in beginning work in process: 10,000 at 70% complete. 2. Units started into production: 150,000. 3. Units completed during the year: 140,000. 4. Units in ending work in process: 20,000 units at 25%. What is the number of equivalent units using the FIFO method? 25% 5,000 85,500 EUP