The following production data were gathered by EASY company:

BWIP, 40% completed as to CC 5,000

units Started 15,000 units CTO 16,000 units

EWIP, 60% completed as to CC 4,000 units

Required:

Compute the EUPs for letters A-D using WA and FIFO methods, when:

A. Materials are added at the beginning of the process:

B. Materials are added at the end of the process

C. 50% of materials are added at the beginning and the remaining 50% when the units are 40% completed.

D. 50% of material are added at the beginning of the process, 30% when the units are 20% completed and 20% at the end of the process.