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

Beginning work in process inventory

Units started and completed

Units completed and transferred out

Ending work in process inventory

$27,600$ units

$64,400$ units

$92,000$ units

$16,600$ units

Prepare the production department's equlvalent units of production for direct materials under each of the following three separate assumptions using the weighted average method for process costing.

$\backslash$table$[[$Equivalent Units of Production $($EUP$)-$Weighted Average Method$],[1.$ All direct materials are added to products when processing begins.$],[,$Units,Direct Materials$],[,\backslash$table$[[$Percent$],[$Complete$]],$EUP$],[$Completed and transferred out,$92,000,100\%,92,000],[$Ending work in process,$16,600,100\%,16,600],[$Total$,108,600,,108,600],[\backslash$table$[[2.$ Beginning inventory is $40\%$ complete as to direct materials costs. Ending inventory is $80\%$