53. 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 dato Beginning work in proceso inventory 32,000 units Units started and completed 48,000 units Unito completed and transferred out 10,000 units Ending work in process inventory 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 Total 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