write:Q2-Q4: Cost per Equivalent Unit •The numerator for the WA cost per EUP includes total costs (current costs plus the BI costs). •The numerator for the FIFO cost per EUP includes

2e Slide # 23 •The EUP calculations provide the denominator in the cost per EUP computation. Q2-Q4: Cost per Equivalent Unit •The numerator for the WA cost per EUP includes total costs (current costs plus the BI costs). •The numerator for the FIFO cost per EUP includes only current costs. •A cost per EUP is computed for each cost category. •The WA and FIFO methods use different numerators in the cost per EUP computation.