Required information [The foliowing information appiies to the questions displayed beiow] The first production department in a process manufacturing system reports the following unit data. Beginning work in process inventory 33,688 units Units started and completed 58,489 units Units completed and transferred out 84,668 units Ending work in process inventory 17,769 units Prepare the department's equivalent units of production for direct materials for each of the three separate assumptions using the FIFO method. 1. All direct materials are added to products when processing begins. 2. Beginning inventory is 30% complete as to direct materials costs. Ending inventory is 80% complete as to direct materials costs.