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 period-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 To complete beginning work in process 34,400 100% Units started and completed 51,600 100% Ending work in process 17,800 Total 103,800 EUP-Materials 34,400 51,600 2. Beginning inventory is 40% complete as to materials and conversion costs. Ending inventory is 70% complete as to materials and conversion costs. 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 EUPMaterials To complete beginning work in process 13,760 40% 13,760 Units started and completed 13,760 40% Ending work in process 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 EUPMaterials To complete beginning work in process Units started and completed Ending work in process Total During April, the first production department of a process manufacturing system completed its work on 410,000 units of a product and transferred them to the next department. Of these transferred units, 82,000 were in process in the production department at the beginning of April and 328,000 were started and completed in April. April's beginning inventory units were 70% complete with respect to materials and 30% complete with respect to conversion. At the end of April, 104,000 additional units were in process in the production department and were 85% complete with respect to materials and 35% complete with respect to conversion. Prepare the number of equivalent units with respect to both materials and conversion costs in the production department for April using the FIFO method. Equivalent Units of Production - FIFO Units % Materials EUP- Materials % Conversion EUP-Conversion Units to complete beginning work in process Units started and completed Units in ending work in process Equivalent units of production 0