The first production department in a process manufacturing system reports the following unit data.

$\backslash$table$[[$Beginning work in process,$28,000$ units$],[$inventory$,42,000$ units$],[$Units started and completed,$40,000$ units$],[$Units completed and,$70],[$transferred out,$],[\backslash$table$[[$Ending work in process$],[$inventory$]],17,000$ units$]]$

Prepare the department's equivalent units of production for direct materials for each of the three separate assumptions using the FIFO method.

$\backslash$table$[[$Equivalent Units of Production $($EUP$)-$FIFO Method$],[1.$ All direct materials are added to products when processing begins.$],[,$Units,Direct Materials$],[,\backslash$table$[[$Percent$],[$Added$]],$EUP$],[,,,],[,,,],[$Total$],[],[\backslash$table$[[2.$ Beginning inventory is $40\%$ complete as to direct materials costs.$],[$Ending inventory is $80\%$ complete as to direct materials costs.$]]],[,$Units,Direct Materials$],[,\backslash$table$[[$Percent$],[$Added$]],$EUP$],[,,,],[,,,],[$Total$],[\backslash$table$[[3.$ Beginning inventory is $60\%$ complete as to direct materials costs.$],[$Ending inventory is $30\%$ complete as to direct materials costs.$]]],[,$Units,Direct Materials$],[,\backslash$table$[[$Percent$],[$Added$]],$EUP$],[,,,],[,,,],[$Total$,,,]]$