Weighted average: Computing equivalent units P1 The first production department in a process manufacturing system reports the following unit data. Compute this production department's equivalent units of production for direct materials under each of the following three separate assumptions using the weighted average method. a. All direct materials are added to products when processing begins. b. Beginning inventory is 40% complete as to direct materials costs. Ending inventory is 75% complete as to direct materials costs. c. Beginning inventory is 60% complete as to direct materials costs. Ending inventory is 30% complete as to direct materials costs. Exercise 165A FIFO: Computing equivalent units C2 Refer to the information in Exercise 16-4 and compute the department's equivalent units of production for direct materials for each of the three separate assumptions a,b, and c using the FIFO method