The first production department in a process manufacturing system reports the following unit data. Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory 34,400 units 51,600 units 86,000 units 17,800 units 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. Direct Materials Units Percent Complete EUP Total 2. Beginning inventory is 40% complete as to direct materials costs. Ending inventory is 70% complete as to direct materials costs. Units Direct Materials Percent EUP Complete Equivalent Units of Production (EUP)-Weighted Average Method 1. All direct materials are added to products when processing begins. Direct Materials Units Percent EUP Complete Total 2. Beginning inventory is 40% complete as to direct materials costs. Ending inventory is 70% complete as to direct materials costs. Units Direct Materials Percent EUP Complete 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 EUP Complete Total