Required information [The following information applies to the questions displayed below.] The first production department in a process manufacturing system reports the following unit data. Beginning work in process inventory 26,400 units Units started and completed 61,600 units Units completed and transferred out 88,000 units Ending work in process inventory 16,400 units Prepare the department's equivalent units of production for direct materials for each of the three separate assumptions using the FIFO method. Equivalent Units of Production (EUP)-FIFO Method 1. All direct materials are added to products when processing begins. Total Direct Materials Units Percent Added EUP 2. Beginning inventory is 40% complete as to direct materials costs. Ending inventory is 70% complete as to direct materials costs. Total Direct Materials Units Percent Added EUP 3. Beginning inventory is 60% complete as to direct materials costs. Ending inventory is 30% complete as to direct materials costs. Total Direct Materials Units Percent Added EUP