Required information

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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

$31,200$ units

$46,800$ units

$78,000$ units

$17,400$ 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.