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Required information

$[$The following information applies to the questions alisplayed below.$]$

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

Beginning work in process inventory

Units started and conpleted

Units completed and transferred out

Ending work in process irventory

$33,600$ units

$50,400$ units

$84,000$ units

$17,700$ units

Prepare the production department's equlvalent units of production for direct materlals under each of the following three separate

assumptions using the weighted average method for process costing.