Required information [The following information applies to the questions displayed below) A production department in a process manufacturing system completed its work on 92,000 units of product and transferred them to the next department during a recent period of these units, 27600 were in process at the beginning of the period. The other 64,400 units were started and completed during the period. At period-end, 16,600 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 % Materials EUP Materials Beginning work in process inventory 92.000 100% 92000 16,600 100% Ending work in process 16,600 Total 108,000 108,600 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 Beginning work in process inventory 92,000 100% 92,000 Ending work in process 16,600 100% 16,600 Total 108,600 108,600 2. Beginning inventory is 40% complete as to materials and conversion costs. Ending inventory is 80% complete as to materials and conversion costs. Units % Materials EUP Materials Beginning work in process inventory 92,000 100% 92.000 Ending work in process 16.800 80% 13,280 Total 108,600 105 280 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. 2. Beginning inventory is 40% complete as to materials and conversion costs. Ending inventory is 80% complete as to materials and conversion costs. Units % Materials EUP-Materials Beginning work in process inventory 92,000 100% 92,000 Ending work in process 16,600 80% 13,280 Total 108,600 105,280 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 Beginning work in process inventory 92,000 100% 92,000 16,600 30% Ending work in process 4,980 108,600 96,980 Total Beginning work in process inventory Ending work in nanoSS Beginning work in process inventory Ending work in process Goods completed Total units to account for Units started this period Ending work in process