WA EUP; cost per WA EUP Kahil Mfg. makes skateboards and uses a weighted average process costing system. On May 1, the company had 400 boards in process that were 70% complete as to material and 85% complete as to conversion. During the month, 4,940 additional boards were started, and 300 boards were still in process (40% complete as to material and 60% complete as to conversion) at the end of May. Cost information for May is as follows: Beginning WIP Inventory costs Direct material Conversion $5,654 6,055 Current period costs Direct material Conversion $79,008 60,775 a. Calculate EUP for each cost component using the weighted average method. b. Calculate cost per EUP for each cost component. Note: Round answers to two decimal places. Check