The first production department in a process manufacturing system reports the following unit data. Beginning work in process inventory Units started and completed 24,000 units 56,000 units 80,000 units 16,000 units Units completed and transferred out Ending work in process inventory Prepare the department's equivalent units of production for direct materials for each of the three separate assumptions using the FIF method. Equivalent Units of Production (EUP)-FIFO Method 1. All direct materials are added to products when processing begins. Beginning work in process inventory Started and completed Ending work in process inventory Total Units 24,000 56,000 16,000 96,000 Direct Materials Percent Added 0% 100% 100% EUP 24,000 56,000 16,000 96,000

The first production department in a process manufacturing system reports the following unit data. Prepare the department's equivalent units of production for direct materials for each of the three separate assumptions using the method. 2. Beginning inventory is 40% complete as to direct materials costs. Ending inventory is 75% complete as to direct materials costs. 3. Beginning inventory is 60% complete as to direct materials costs. Ending inventory is 30% complete as to direct materials costs