0 Required information The following information applies to the questions displayed below. The production department in a process manufacturing system completed 94,000 units of product and transferred them to finished goods during a recent period. Of these units, 28,200 were in process at the beginning of the period. The other 65,800 units were started and completed during the period. At period-end, 16,700 units were in process. es Prepare the department's equivalent units of production with respect to direct materials under each of three separate assumptions using the weighted-average method for process costing Equivalent Units of Production (EUP-Weighted Average Method 1. All direct materials are added to products when processing begins EUP- Materials Units %Materials : Total EUP