53 con. please complete correctly and i will give a thumbs up

Required information [The following information applies to the questions displayed below) The first production department in a process manufacturing system reports the following unit cato. Beginning work in process inventory Unit atarted and completed Units completed and transferred out Ending work in process inventory 32,000 units 48,000 unite 80,000 units 17.500 units Prepare the department's equivalent units of production for direct materials for each of the three separate assumptions using the FIFO method Equivalent units of Production (EUP)---FIFO Method 1. All direct materials are added to products when processing begins. Direct Materials Units Percent Added EUP Beginning work in process inventory 32,000 100% 32.000 Started and completed 48,000 100% 48.000 Ending work in process inventory 17,500 100% 17.500 Total 97.500 97,500 2. Beginning inventory is 30% complete as to direct materials costs. Ending Inventory is 70% complete as to direct materials costs. Direct Materials Units Percent Added EUP 2. Beginning inventory is 30% complete as to direct materials costa. Ending Inventory is 70% complete as to direct materials costs Direct Mata Unit Pernent Added ELIP Started and completed 80,000 100% 80,000 Ending work in process inventory 17.500 70% 12.250 Total 3. Beginning inventory is 60% complete as to direct materials costs. Ending Inventory is 20% complete as to direct materials costs. Direct Materials Units Percent Added EUP Total