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 51,600 units were started and completed during the period. At period-end, 17,800 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 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 % Materials EUP-Materials Total 2. Beginning inventory is 40% complete as to materials and conversion costs. Ending inventory is 70% complete as to materials and conversion costs Units % Materials EUP... Materials Total 3. Beginning inventory is 60% complete as to materials and 40% complete as to conversion costs. Ending Inventory is 30% complete as to materials and 60% complete as to conversion costs. Units % Materials EUP-Materials Total