Ch 20: Homework 5 Part 2 of 2 Required Information Use the following information for the Exercises below. (Algo) 1 [The following information applies to the questions displayed below.] The first production department in a process manufacturing system reports the following unit date. Beginning work in process inventory 22,200 unita Unita atarted and completed ES, 200 unita Unita completed and trana?essed Out 94,000 units Ending work in procesa inventory 16,700 unita 1.47 points ebook Exercise 20-5A (Algo) FIFO: Computing equivalent units LO C2 Hint Prepare the department's equivalent units of production for direct materials for each of the three separate assumptions a, b, and a using the FIFO method. Print Equivalent Units of Production (EUP)FIFO Method 1. All direct materials are added to products when processing begins. References Units Direct Materials Percent Added EUP 100% 100% Total 2. Beginning Inventory is 30% complete as to direct materials costs. Ending Inventory is 70% complete as to direct materials costs. Direct Materials Units Percent Added EUP 100% Total 5. Beginning Inventory is 60% complete as to direct materials costs. Ending Inventory is 30% complete as to direct materials costs. Direct Materials Units Percent Added EUP 100% Total