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 ast to conversion. During the month, 4,180 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 WP Inventory costs Direct material Conversion Current period costs Direct material Conversion $4,784 5,124 $66,853 51.425 a. Calculate EUP for each cost component using the weighted average method. EUP for materials EUP for conversion b. Calculate cost per EUP for each cost component. Note: Round answers to two decimal places. Material cost per EUP Conversion cost per EUP