ons displayed below] The first production department in a process manufacturing system reports the following unit data. Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Prepare the production department's equivalent units of production for direct materials under each of the following 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. Completed and transferred out Ending work in process Prey Units 28,200 units 65,800 units 94,000 units 16.700 units 94.000 16.700 2 of 8

Direct Materials Percent Complete 100% 100% Next EUP 94.000 16.700

2. Beginning inventory is 30% complete as to direct materials costs. Ending inventory complete as to direct materials costs. 3. Beginning inventory is 60% complete as to direct materials costs. Ending inventory is complete as to direct materials costs. 2. Beginning inventory is 30% complete as to direct materials costs. Ending inventory complete as to direct materials costs. 3. Beginning inventory is 60% complete as to direct materials costs. Ending inventory is complete as to direct materials costs