Nine concepts are listed below:
1. EUP to complete BWIP
2. EUP from last period in BWIP
3. Units transferred in
4. Total units transferred out
5. Units transferred out that were started and
completed this period
6. Units transferred out that were started last period and completed this period
7. EUP to complete EWIP
8. EUP completed in EWIP
9. Total units in BWIP
What is another correct formula for weighted-average EUP?
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