ook Required information The following information applies to the questions displayed below] The first production department in a process manufacturing system reports the following unit data. Beginning work in process inventory 31,200 units Units started and completed 46,000 units Units completed and transferred out 78,000 units Ending work in process Inventory 17,400 units int rences 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