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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

$28,200$ units

$65,800$ units

$94,000$ units

$16,700$ units

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

Equivalent Units of Production $($EUP$)-$Weighted Average Method

All direct materials are added to products when processing begins.

$\backslash$table$[[,$Units,Direct Materials$],[\backslash$table$[[$Percent$],[$Complete$]],$EUP$],[$Completed and transferred out,$94,000,100\%,94,000],[$Ending work in process,$8,350,50\%,4,175],[$Total$,102,350,,98,175]]$

Beginning inventory is $30\%$ complete as to direct materials costs. Ending inventory is $70\%$ complete as to direct materials costs.

$\backslash$table$[[,,$Dir,$],[,$Units,$\backslash$table$[[$Percent$],[$Complete$]],$EUP$],[,,4,],[,,,],[$Total$,,,]]$

Beginning inventory is $60\%$ complete as to direct materials costs. Ending inventory is $30\%$ complete as to direct materials costs.

$\backslash$table$[[$Units$,$Direct Materials,,$],[,,\backslash$table$[[$Percent$],[$Complete$]],$EUP$],[,,,,,],[,,,,,],[$Total$,,,,,]]$