EUP Sample problem

Units received from the previous department 10,000 units

Units completed and transferred 8,000 units
Work in process, End (60% Completed) 2,000 units

Required:
Compute the Equivalent Units of Production under the
following independent cases:

1.Materials are added 100% at the beginning of the

process.
2.Materials are added 100% at the end of the process.
3.Materials are added 50% at the beginning and 50%
when the units are 40% completed.
4.Materials are added 50% at the beginning of the
process, 30% when the units are 20% complete, and
20% at the end of the process.