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Quiz Cost System

Model 8

On march 2012 yungai corp. had beginning WIP inventory of 300000

tons of steel (90% complete as to material and 55% complete as to
direct labor and 35% complete as to OH). During the month, The raw
material needed to produce 6800000 tons of steals was started in
process. At the month-End, 330000 tons remained in WIP inventory
(100% complete as raw material, 100% complete as direct labor and 65%
complete as to OH).
Determine the EUP using the weighted average and the first in first out.