Same as before, pick one to answer it and explain it. ( can i get at least two reasons? cause i want to use it for two responses. ) Thank you !

1. Explain why equivalent units of production for both direct labor and overhead can be the same as, and why they can be different from, equivalent units for direct materials.

2. Assume that a company produces a single product by processing it first through a single production department. Direct labor costs flow through what accounts in this company's process cost system

3. Explain in simple terms the notion of equivalent units of production (EUP). Why is it necessary to use EUP in process costing?