The first production department in a process manufacturing system reports the following unit data Beginning work in process inventory 28, 206 units Units started and completed 65, 800 units Units completed and transferred out 94, 090 units Ending work in process inventory 16, 706 units Prepare the production department's equivalent units of production for direct materials under each of the f 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. Direct Materials Units Percent Complete EUP Total 2. Beginning inventory is 30% complete as to direct materials costs. Ending inventory is 70% complete as to direct materials costs. Direct Materials Units Percent Complete EUP Total 3. Beginning inventory is 60% complete as to direct materials costs. Ending inventory is 30% complete as to direct materials costs. Direct Materials Units Percent Complete EUP Total