The first production department in a process manufacturing system reports the following unit data.

Exarcise $20-4$

Beginning work in process inventory $...24,000$ units

Weighted average:

Units started and completed $.........56,000$ units

Computing equivalent units

Units completed and transferred out $...80,000$ units

Ending work in process inventory $.....16,000$ units

P$1$

Compute this production department's equivalent units of production for direct materials under each of the following three separate assumptions using the weighted average method.

a$.$ All direct materials are added to products when processing begins.

b$.$ Beginning inventory is $40\%$ complete as to direct materials costs. Ending inventory is $75\%$ complete as to direct materials costs.

c$.$ Beginning inventory is $60\%$ complete as to direct materials costs. Ending inventory is $30\%$ complete as to direct materials costs.

Fields Company has two manufacturing departments, Forming and Painting. The company uses the weighted average method and it reports the following unit data for the Forming department. Units completed in the Forming department are transferred to the Painting department.

$\backslash$table$[[,,$Direct Materials,Conversion$],[,$Units,Percent Complete,Percent Complete$],[$Beginning work in process inventory,$25,000,60\%,40\%$