2 3 Part 2 of 2 points Required information (The following information applies to the questions displayed below.) A production department in a process manufacturing system completed its work on 72,000 units of product and transferred them to the next department during a recent period. Of these units, 28,800 were in process at the beginning of the period. The other 43,200 units were started and completed during the period. At period-end, 17100 units were in process. eBook Hint Print 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. Equivalent Units of Production (EUR) FIFO Method 1. All direct materials are added to products when processing begins. Units Materials EUP-Materials Total 2. Beginning inventory is 30% complete as to materials and conversion costs. Ending inventory is 70% complete as to materials and conversion costs. Units %Materials EUP-Materials