A production department in a process manufacturing system completed its work on 76,000 units of product and transferred them to the next department during a recent period. Of these units, 30,400 were in process at the beginning of the period. The other 45,600 units were started and completed during the period. At period-end, 17,300 units were in process.

Prepare the production departments equivalent units of production for direct materials under each of three separate assumptions using the weighted-average method for process costing.

Equivalent Units of Production (EUP)Weighted Average Method 1. All direct materials are added to products when processing begins. Units % Materials EUPMaterials Beginning work in process inventory 30,400 0% 0 Units started this period 45,600 100% 45,600 Total 76,000 45,600 2. Beginning inventory is 30% complete as to materials and conversion costs. Ending inventory is 75% complete as to materials and conversion costs. Units % Materials EUP-Materials Total 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