Required information Use the following information for the Exercises below. The following formation applies to the questions displayed below) The production department in a process manufacturing system completed 86.000 units of product and transferred them to finished goods during a recent period of these units, 34,400 were in process at the beginning of the period. The other 51,600 units were started and completed during the period. At period-end, 17,800 units were in process. Exercise 16-5A FIFO: Computing equivalent units LO C4 Prepare the department's equivalent units of production with respect to direct materials under each of the three separate assumptions using the FIFO method for process costing EUP Materials 2 Equivalent Units of Production (EUP) - FIFO Method 1. All direct materials are added to products when processing Units Units started and completed Units started this period Total units to account for Total EUP 2. Beginning inventory is 40% complete as to materials and conversion costs. Ending inventory is 70% complete as to materials and conversion costs. Units % Materials EUP-Materials Total EUP TAL 3. Beginning inventory is 60% complete as to materials and 40% complete as to conversion costs. Ending inventory is 30% complete as to materials and 60% complete as to conversion costs. Units % Materials EUP-Materials Total EUP