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The following are the percentages of completion of physical units with regard to conversion costs: Units percentage 1,200 90 700 30 90 20 10 60

The following are the percentages of completion of physical units with regard to conversion costs:

Units percentage
1,200 90
700 30
90 20
10 60

If materials are added when processing is 50% complete, how many EUP have been produced?

Conversion Cost Materials
a 1,086 1,086
b 1,314 543
c 1,314 1,210
d 2,000 1,210

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