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Funtime Inc. makes small toys in a onedepartment production process. Plastic is added at the beginning of the process; all other materials are considered indirect. The following information is available relative to September 2013 production activities:

Beginning WIP Inventory: 15,000 toys (60 percent complete as to labor; 75 percent complete as to overhead)
Started into production: plastic for 620,000 toys

Ending WIP Inventory: 25,400 toys (35 percent complete as to labor; 60 percent complete as to overhead)

a. Compute the EUP for direct material, direct labor, and overhead using weighted average process costing

b. Compute the EUP for direct material, direct labor, and overhead using FIFO process costing.

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