Final answer:
The answer to the question is Department. The EUP (Equivalent Unit Production) from Step 2 and the cost per EUP from Step 3 are used to assign costs to the departments within a company.
Step-by-step explanation:
The subject of this question is Business at a College level.
The answer to the question is Department. The EUP (Equivalent Unit Production) from Step 2 and the cost per EUP from Step 3 are used to assign costs to the departments within a company.
For example, if a company produces multiple products, the costs can be allocated to different departments based on the EUP and cost per EUP. This helps in determining the cost structure and profitability of each department.