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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 96,000 units of product and transferred them to the next department during a recent period. Of these units, 28,800 were in process at the beginning of the period. The other 67,200 units were started and completed during the period. At period-end, 16,800 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. Equivalent Units of Production (EUP)FIFO Method 1. All direct materials are added to products when processing begins. Units % Materials EUP-Materials Total 2. Beginning inventory is 40% 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