Compute the number of equivalents units of production for direct materials for the first process for October under each of the following three separate assumptions using the FIFO method. RSTN Company produces of product in two sequential process department.During October the first process finished and transferred $250,000 units of its product to the second process. Of these units, $35,500 were in process at the beginning of the month and $214,500 were started and completed during the month. At the months end, $22,500 units were in process. All direct materials are added to products when processing begins. Beginning works in process is 40% complete for direct materials cost ending is85% complete materials cost .beginning works in process inventory is 60% complete for direct materials cost ending is 25% complete for direct materials cost