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2. Beginning inventory is 40% complete as to direct materials costs. Ending inventory is 80% complete as to direct materials costs. 3. Beginning inventory is 60% complete as to direct materials costs. Epding inventory is 30% complete as to direct materials costs. 2. Beginning inventory is 40% complete as to direct materials costs. Ending inventory is 80% complete as to direct materials costs. 3. Beginning inventory is 60% complete as to direct materials costs. Ending inventory is 30% complete as to direct materials costs. The first production department in a process manufacturing system reports the following unit data. Exercise 20-4 (Algo) Weighted average: Computing equivalent units LO P1 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