Required Information The following information applies to the questions displayed below) A production department in a process manufacturing system completed its work on 86,000 units of product and transferred them to the next department during a recent period of these units, 34,400 were in process at the beginning of the period. The other 51600 unts were started and completed during the period. At period end. 17,800 units were in process 2 of 2 Prepare the departinent's equivalent units of production with respect to direct materials under each of the three separate assumptions using the FIFO method for process costing Equivalent tinits of Production (EOM- FIFO Method 1. All direct materials are added to products when processing begins Units Materials EUP Materials Total 2. Beginning inventory s40% completo as to materials and conversion costs Ending inventory is 70% complete as to materials and conversion costs Material EUP Metal 5. Beging inventory is 60% complete as to materials and completes to conversion costs. Ending invertory 10% complete a female and complete to conversion cost OS M Materials