What are equivalent units of production (EUP) for conversion costs? Hint: There are several questions about the process cost summary. Prepare the process cost summary in its entirety before attempting to answer the questions. Beginning work in process inventory (50 units) : Units are 100% complete for materials and 60% complete for conversion Direct materials Conversion costs Total cost in beginning inventory $ 50 150 $ 200 Costs added this period: Direct materials (for 250 units started) Conversion costs Total costs added this period $850 1,920 $2,770
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