Beginning work in process inventory $29,600$ units Units started and completed $44,400$ units Units completed and transferred out $74,000$ units Ending work in process inventory $17,200$ 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. $2.$ Beginning inventory is $\backslash (\backslash$mathbf$\{40\backslash \%\}\backslash )$ complete as to direct materials costs. Ending inventory is $\backslash (\backslash$mathbf$\{70\backslash \%\}\backslash )$ complete as to direct materials costs. $3.$ Beginning inventory is $\backslash (\backslash$mathbf$\{60\backslash \%\}\backslash )$ complete as to direct materials costs. Ending inventory is $\backslash (\backslash$mathbf$\{20\backslash \%\}\backslash )$ complete as to direct materials costs.