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[The following information applies to the questions displayed below.] A production department in a process manufacturing system completed its work on 96,000 units of product and transferred them to the next department during a recent period. Of these units, 28,800 were in process at the beginning of the period. The other 67,200 units were started and completed during the period. At period-end, 16,800 units were in process.

Prepare the production departments equivalent units of production for direct materials under each of three separate assumptions using the weighted-average method for process costing.

Equivalent Units of Production (EUP)FIFO Method 1. All direct materials are added to products when processing begins. Units % Materials EUPMaterials Total 2. Beginning inventory is 40% complete as to materials and conversion costs. Ending inventory is 75% complete as to materials and conversion costs. Units % Materials EUP-Materials Total 3. Beginning inventory is 70% complete as to materials and 30% complete as to conversion costs. Ending inventory is 20% complete as to materials and 70% complete as to conversion costs. Units % Materials EUPMaterials Total Equivalent Units of Production (EUP)Weighted Average Method 1. All direct materials are added to products when processing begins. Units % Materials EUPMaterials Total 2. Beginning inventory is 40% complete as to materials and conversion costs. Ending inventory is 75% complete as to materials and conversion costs. Units % Materials EUPMaterials Total 3. Beginning inventory is 70% complete as to materials and 30% complete as to conversion costs. Ending inventory is 20% complete as to materials and 70% complete as to conversion costs. Units % Materials EUPMaterials Total