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, 25,800 were in process at the beginning of the period. The other 60,200 units were started and completed during the period. At period-end, 16,300 units were in process. Prepare the production department's equivalent units of production for direct materials under each of three separate assumptions using the weighted-average method for processing-costing. Equivalent units of production (EUP)-weighted average method 1. All direct materials are added to products when processing begins.

Beginning work in process inventory 30% Total Part 1 of 2 2. Beginning inventory is 30% complete as to materials and conversion costs. Ending inventory is 80% complete as to materials and conversion costs. 3 Units % Materials EUP-Materials points eBook Total Hint Print 3. Beginning inventory is 70% complete as to materials and 30% complete as to conversion costs. Ending inventory is 20% complete as to materials and 70% complete as to conversion costs. Units % Materials EUP-Materials Total