2 k 1 mt ences The following information applies to the questions displayed below The first production department in a process manufacturing system reports the following unit data Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Prepare the production department s equivalent units of production for direct materials under each of the following three separate assumptions using the weighted average method for process costing 36 000 units 54 000 units 90 000 unita 18 000 units Total Equivalent Units of Production EUP Weighted Average Method 1 All direct materials are added to products when processing begins Units Direct Materials Percent Complete EUP 2 Beginning inventory is 40 complete as to direct materials costs Ending inventory is 80