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 25,800 units 60,200 units 86,000 units 16,300 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 EUP Complete 25,800 0% 0 Units started this period 60,200 100% 60,200 Total 86,000 60,200 2. Beginning inventory is 30% complete as to direct materials costs. Ending inventory is 80% complete as to direct materials costs. Direct Materials Units Percent EUP Complete Total 3. Beginning inventory is 70% complete as to direct materials costs. Ending inventory is 20% complete as to direct materials costs. Direct Materials Units Percent EUP Complete Total 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 25,800 units 60,200 units 86,000 units 16,300 units Prepare the department's equivalent units of production for direct materials for each of the three separate assumptions a, b, and using the FIFO method. Equivalent Units of Production (EUP)FIFO Method 1. All direct materials are added to products when processing begins. Direct Materials Units Percent Added EUP Total 2. Beginning inventory is 30% complete as to direct materials costs. Ending inventory is 80% complete as to direct materials costs. Direct Materials Units Percent Added EUP Total 3. Beginning inventory is 70% complete as to direct materials costs. Ending inventory is 20% complete as to direct materials costs. Units Direct Materials Percent Added EUP Total