Waltham Mfg. makes skateboards and uses a weighted average process costing system. On May 1, 2010, the company had 400 boards in process that were 70% complete as to material and 85% complete as to conversion. During the month, 3,800 additional boards were started. On May 31, 300 boards were still in process (40% complete as to material and 60% complete as to conversion). Cost information for May 2010 is as follows: Beginning WIP Inventory Costs Direct Material $4,349 Conversion $4,658 Current period costs Direct Material 60,775 Conversion 46,750 a. Calculate EUP for each cost component using the weighted average method. b. Calculate cost per EUP for each cost component