A production department in a process manufacturing system completed its work on 86,000 units of product and transferred them to the next department during a recent period of these units, 34.400 were in process at the beginning of the period. The other 51,600 units were started and completed during the period. At perlod-end, 17,800 units were in process. 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 (EUP)-FIFO Method 1. All direct materials are added to products when processing begins. Units % Materials EUP Materials Total 2. Beginning inventory is 40% complete as to materials and conversion costs. Ending inventory is 70% complete as to materials and conversion costs. Units % Materials EUP Materials Total 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