Calculating EUP using the first-in, first-out (FIFO) method requires the determination of units completed and the percentage of completion of beginning work-in-process and ending work-in-process regarding each cost category. The total EUP for direct materials, direct labor, and manufacturing overhead were, respectively, 2,160,000; 1,860,000; and 1,860,000.
a) 1,160,000
b) 2,160,000
c) 3,060,000
d) 4,860,000