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 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. Equivalent Units of Production (EUP)-Weighted Average Method 1. All direct materials are added to products when processing begins. Units Direct Materials EUP Percent Complete Total 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 Complete 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 Complete EUP