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

Beginning, work in process inventory

Units started and completed

Units completed and transferred out

Ending work in process inventory

$29,400$ units

$68,600$ units

$98,000$ units

$16,900$ 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.

$\backslash$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$],[.],[5,,,],[$Total$],[\backslash$table$[[2.$ Beginning inventory is $30\%$ complete as to direct materials costs. Ending inventory is $80\%$

Beginning inventory is $30\%$ complete as to direct materials costs. Ending inventory is $80\%$ complete as to direct materials costs.