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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.

Beginning work in process inventory	32,800	units
Units started and completed	49,200	units
Units completed and transferred out	82,000	units
Ending work in process inventory	17,600	units

Prepare the departments equivalent units of production for direct materials for each of the three separate assumptions using the FIFO method.

3. Beginning inventory is 70% complete as to direct materials costs. Ending inventory is 20% complete as to direct materials costs