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Required information Use the following information for the Exercises below. The following information applies to the questions displayed below.) A production department in a process manufacturing system completed its work on 92.000 units of product and transferred them to the next department 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 Exercise 03-4 Weighted average: Computing equivalent units LO C2 Prepare the production department's 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 EUP-Materials Beginning work in process inventory 64 400 Goods completed 16.6001 10096 16.600 81,000 81.000 64.400 Total Equivalent Units of Production (EUP) Weighted Average Method 1. All direct materials are added to products when processing begins. Units % Materials EUP-Materials Beginning work in process inventory 64,400 64,400 Goods completed 16,600 100% 16,600 Total 81,000 81,000 wwwwww 2. Beginning inventory is 40% complete as to materials and conversion costs. Ending inventory is 80% complete as to materials and conversion costs. Units % Materials EUP-Materials Ending work in process 27,600 60% 16,560 Goods completed 64,400 100% 64,400 92,000 80,960 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