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Using the weighted average method, compute the Assembly department's equivalent units of production for direct materials for each of the two separate cases that follow. Equivalent Units of Production (EUP) - Woighted Average Method Case 1: Beginning inventory is 40% complete as to direct materials costs. Ending inventory is 80% complete as to diroct materials costs. Case 2: Beginning inventory is 70% complete as to direct materials costs. Ending inventory is 20% complete as to direct materials costs