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[The following information applies to the questions displayed below.] The first production department in a process manufacturing system reports the following unit data. repare the production department's equivalent units of production for direct materials under each of the following three separate ssumptions using the weighted average method for process costing. 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