On march 2012 yungai corp. had beginning WIP inventory of 300000
tons of steel (90% complete as to material and 55% complete as to direct labor and 35% complete as to OH). During the month, The raw material needed to produce 6800000 tons of steals was started in process. At the month-End, 330000 tons remained in WIP inventory (100% complete as raw material, 100% complete as direct labor and 65% complete as to OH). Required: Determine the EUP using the weighted average and the first in first out.