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, 5,320 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 Current period costs Direct material $6,089 6,521 $85,085 65,450 Conversion 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 $