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, 25,800 were in process at the beginning of the period. The other 60,200 units were started and completed during the period. At period-end, 16,300 units were in process. Prepare the production department's 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)-Weighted Average Method 1. All direct materials are added to products when processing begins. Units started this period Total Units % Materials EUP-Materials 2. Beginning inventory is 30% complete as to materials and conversion costs. Ending inventory is 80% complete as to materials and conversion costs. Total Units Materials EUP-Materials 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 Total Units %Materials EUP Materials