WA EUP a$.$

$\backslash$table$[[$Beginning WIP Inventory $(40$$s complete$),20,000],[$Units started in production,$700,000],[$Units transferred out,$688,000],[$Ending WIP Inventory $(70\%$ complete$),32,000],[$EU of production,$]]$

$b.$

$\backslash$table$[[$Beginning WIP Inventory $(30\%$ complete$),80,000],[$Units started in production,$960,000],[$Units transferred out,?