7 The production department in a process manufacturing system completed 92,000 units of product and transferred them to finished goods during a recent period. Of these units, 27,600 were in process at the beginning of the period. The other 64,400 units were started and completed during the period. At period-end, 16,600 units were in process. 10 points 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. eBook Equivalent Units of Production (EUP)Weighted Average Method 1. All direct materials are added to products when processing begins. EUP Units % Materials Materials Hint Print Total EUP References 2. Beginning inventory is 40% complete as to materials and conversion costs. Ending inventory is 80% complete as to materials and conversion costs. Units EUP % Materials Materials Total EUP 3. Beginning inventory is 60% complete as to materials and 40% complete as to conversion costs. Ending inventory is 30% complete as to materials and 60% complete as to conversion costs. Units % Materials EUP- Materials Total EUP