ProChem manufactures aspirin in a process operation Details on production activity follow. Prepare the department's equivalent units of production with respect to direct materials under each of two separate assumptions using the weighted-average method for process costing. All direct materials are added to products when processing begins. One-half of direct materials is added to products when the process begins and the other half is added when the process is 75% complete as to direct labor. Beginning goods in process is 20% complete as to direct labor, and ending goods in process inventory is 45% complete as to direct labor