A production department in a process manufacturing system completed its work on 88,000 units of product and transferred them to the next department during a recent period. Of these units, 35,200 were in process at the beginning of the period. The other 52,800 units were started and completed during the period. At period end, 17,900 units were in process. Exercise 20-4 Weighted average: Computing equivalent units LO C2 Prepare the production department's equivalent units of production for direct materials under each of three separate assumptions using the weighted average method for process costing. Equivalent Units of Production ( Weighted Average Method 1. All direct materials are added to products when processing begins. Units Materiais EUP Materials 2. Beginning inventory is 30% complete as to materials and conversion costs. Ending inventory is 75% complete as to materials and conversion costs. Units Materials EUP Materials Total 3. Beginning inventory is 70% complete as to materials and 30% complete as to conversion costs. Ending inventory is 20% complete as to materials and 70% complete as to conversion costs. Units Materials EUP-Materials