The company uses FIFO method in its production dept. Material A is added at the beginning of the process while Material B is added when units are 90% complete. Inspection takes place at the end of the process and all spoilage is abnormal.

Beginning WIP: 3,000 units (33 1/3 percent converted) Started units: 11,000 units Finished during the period: 8,000 units Ending WIP: 5,000 units (40 percent converted)

What is the EUP for Material A and Material B?