Ch 16 Homework i Saved Help 10 RSTN Company produces its product in two sequential processing departments. During October, the first process finished and transferred 165,000 units of its product to the second process. Of these units, 39,000 were in process at the beginning of the month and 126,000 were started and completed during the month. At month-end, 21,000 units were in process. 10 points Compute the number of equivalent units of production for direct materials for the first process for October under each of the following three separate assumptions using the FIFO method. 1. All direct materials are added to products when processing begins. eBook 2. Beginning work in process inventory is 40% complete for direct materials cost. Ending inventory is 85% complete for direct materials cost. B. Beginning work in process inventory is 65% complete for direct materials cost. Ending inventory is 30% complete for direct materials cost. Hint Equivalent Units of Production (EUP)-FIFO Method Print 1. All direct materials are added to products when processing begins. Direct Materials In Units Percent Added EUP References Beginning work in process Started and completed Ending work in process Total 2. Beginning work in process inventory is 40% complete for direct materials cost. Ending inventory is 85% complete for direct materials cost. Direct Materials Units Percent Added EUP Total 3. Beginning work in process inventory is 65% complete for direct materials cost. Ending inventory is 30% complete for direct materials cost. Direct Materials Units Percent Added EUP Total