Amanufacturer of wax for snow skis offers different versions of its product so that it is suitable for areas where the snow tends to be wet and heavy, in regions where the snow is packed, and in places where the snow is a fine powder. this is an example of segmentation.

The cost of the beginning work in process inventory was comprised of $3,000 of direct materials, $10,000 of direct labor, and $10,000 of factory overhead. costs incurred during the period were comprised of $15,000 of direct materials costs, and $100,000 of conversion costs. the equivalent units of production (eup) for the period were 9,000 for direct materials and 6,000 for conversion. the costs per eup were: