The first production department in a process manufacturing system reports the following unit data. Beginning work in process inventory Units started and completed 28,800 units 43,200 units Units completed and transferred out 72,000 units 17,100 units Ending work in process inventory Prepare the production department's equivalent units of production for direct materials under each of the following three separate assumptions using the weighted average method for process costing. Equivalent Units of Production (EUP) Weighted Average Method 1. All direct materials are added to products when processing begins. Total Units Direct Materials EUP Percent Complete Prev 1 of 3 Next > 2. Beginning inventory is 30% complete as to direct materials costs. Ending inventory is 70% complete as to direct materials costs. Total Direct Materials Units Percent Complete EUP 3. Beginning inventory is 60% complete as to direct materials costs. Ending inventory is 30% complete as to direct materials costs. Total Direct Materials Units Percent Complete EUP Drou Next S