Test 1 Saved The first production department in a process manufacturing system reports the following unit data. 6 Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory 28,800 units 67,200 units 96,000 units 16,800 units 10 points Prepare the production department's equivalent units of production for direct materials under each of the fo assumptions using the weighted average method for process costing. 02:55:14 Equivalent Units of Production (EUP)-Weighted Average Method 1. All direct materials are added to products when processing begins. Direct Materials Units Complete Percent EUP Total 2. Beginning inventory is 40% complete as to direct materials costs. Ending inventory is 75% complete as to direct materials costs. Direct Materials Units Porcent EUP Complete Total 3. Beginning inventory is 70% complete as to direct materials costs. Ending inventory is 20% complete as to direct materials costs