The first production department in a process manufacturing system reports the following unit data. 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. 2. Beginning inventory is 30% complete as to direct materials costs. Ending inventory is 80% complete as to direct materials costs. 3. Beginning inventory is 70% complete as to direct materials costs. Ending inventory is 20% complete as to direct materials costs