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 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 (EUP)--Weighted Average Method 1. All direct materials are added to products when processing begins. Units % Materials EUP Materials Total 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 Total