Q2. The first production department in a process manufacturing system reports the following unit data.

Beginning work in process inventory	28,200 units
Units started and completed	65,800 units
Units completed and transferred out	94,000 units
Ending work in process inventory	16,700 units

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.

Equivalent Units of Production (EUP)-Weighted Average Method 1. All direct materials are added to products when processing begins. Direct Materials Units Percent EUP Complete Total 2. Beginning inventory is 30% complete as to direct materials costs. Ending inventory is 70% complete as to direct materials costs. Direct Materials Units Percent Complete EUP Total 3. Beginning inventory is 60% complete as to direct materials costs. Ending inventory is 30% complete as to direct materials costs. Direct Materials Units Percent Complete EUP Total