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Required information [The following information applies to the questions displayed below.) A production department in a process manufacturing system completed its work on 82,000 units of product and transferred them to the next department during a recent period. Of these units, 32,800 were in process at the beginning of the period. The other 49,200 units were started and completed during the period. At period-end, 17,600 units were in process. Prepare the department's equivalent units of production with respect to direct materials under each of the three separate assumptions using the FIFO method for process costing. Answer is complete but not entirely correct. Equivalent Units of Production (EUP) - FIFO Method 1. All direct materials are added to products when processing begins. EUP Units % Materials Materials To complete beginning work in process 32,800 100% 32,800 Units started and completed 49,200 100% 49,200 Ending work in process 17,600 100% 17,600 Total 99,600 99,600 tan. A mnate set materials and anversion costs. Ending Required information Ending work in process Total 100% 17,600 99,600 17,600 99,600 2. Beginning inventory is 40% complete as to materials and conversion costs. Ending inventory is 75% complete as to materials and conversion costs. EUP- Units % Materials Materials To complete beginning work in process 32,800 60% 19,680 Units started and completed 49,200 100% 49,200 Ending work in process 17,600 75% 13,200 Total 99,600 82,080 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. EUP Units % Materials Materials To complete beginning work in process 32,800 30% 9,840 Units started and completed 49,200 100% 49,200 Ending work in process 17,600 20% 3,520 Total 99,600 62,560