4 ook Required information Use the following information for the Exercises below. (Algo) 1 [The following information applies to the questions displayed below] The first production department in a process manufacturing system reports the following unit data. et Beginning work in process inventory 25,800 units Units started and completed 60,200 units ences Units completed and transferred out 86,000 units Ending work in process inventory 16,300 units D Exercise 3-4 (Algo) Weighted average: Computing equivalent units LO P1 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 4 Required information nts: eBook Hint eferences Equivalent Units of Production (EUP)-Weighted Average Method 1. All direct materials are added to products when processing begins. Units Direct Materials EUP Percent Complete Total 2. Beginning inventory is 30% complete as to direct materials costs. Ending inventory is 80% complete as to direct materials costs. Total Direct Materials Units Percent EUP Complete 3. Beginning inventory is 70% comolete as to direct materials costs, Ending inventory is 20% eBook Hint eferences 3. Beginning inventory is 70% complete as to direct materials costs. Ending inventory is 20% complete as to direct materials costs. Total Direct Materials Units Percent Complete EUP