If 600 units are started, the EUP with respect to materials are: 120 units.
Using this formula
Equivalent units of production (EUP)= Conversion costsĂ— Beginning units
Where:
Conversion costs=20%
Beginning units=600 units
Let plug in the formula
Equivalent units of production (EUP)=20%Ă—600 units
Equivalent units of production (EUP)=120 units
Inconclusion  if 600 units are started, the EUP with respect to materials are: 120 units.
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