Options available:

• Beginning work in process inventory
• Ending work in process inventory
• Started and completed
• Total units to account for
• Units started this period

Required information [The following information applies to the questions displayed below.] The first production department in a process manufacturing system reports the following unit data. Prepare the department's equivalent units of production for direct materials for each of the three separate assumptions using the FIFO method. 2. Beginning inventory is 40% complete as to direct materials costs. Ending inventory is 75% complete as to direct materials costs. 3. Beginning inventory is 60% complete as to direct materials costs. Ending inventory is 30% complete as to direct materials costs