WA EUP For each of the following situations, use the weighted average method to determine the equivalent units of production for labor and overhead, assuming that they are continuously at the same percentage of completion: a. Beginning WIP Inventory (40% complete) 14,000 Units started in production 490,000 Units transferred out 481,600 Ending WIP Inventory (70% complete) 22,400 EU of production b. Beginning WIP Inventory (30% complete) 56,000 Units started in production 672,000 Units transferred out ? Ending WIP Inventory (80% complete) 36,400 EU of production C. Beginning WIP Inventory (55% complete) 21,000 Units started in production 567,000 Units transferred out 582,120 Ending WIP Inventory (90% complete) ? EU of production 0 d. Beginning WIP Inventory (35% complete) 15,120 Units started in production ? Units transferred out 492,240 Ending WIP Inventory (45% complete) 25,620 EU of production 0