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This is the number of EUP for materials using the weighted average method.
The equivalent units for direct materials are: Direct Materials Completion of BWIP 0 Started & Completed 70,000 Starting of EWIP 0 Total EUP-FIFO 70,000 Because the materials are added when the units are 25% complete, we know that the units in BWIP had the materials added during the previous period because they are 40% complete at the beginning of the current period. This means that no materials were added during the current period to the units in BWIP. There were 80,000 units transferred in (started on) during the period, so 80,000 is the maximum number of EUP that could be used with respect to direct materials. However, since the 10,000 units in EWIP have not yet reached the 25% stage, the materials have not yet been added to them. Therefore, the number of EUP of materials used during the period is only 70,000, the number of units Started & Completed.
This is the number of units transferred in, but not all of them have received the direct materials. The units in ending work-in-process inventory are only 20% complete with respect to conversion costs, and the direct materials are not added until the units are 25% complete with respect to conversion costs.
This is number of units transferred in plus the number of units in ending work-in-process inventory. The units in ending work-in-process inventory are counted twice, since they were also transferred-in units. Furthermore, not all of the units transferred in have received the direct materials. The units in ending work-in-process inventory are only 20% complete with respect to conversion costs, and the direct materials are not added until the units are 25% complete with respect to conversion costs.