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 35,200 units Units started and completed 52,800 units Units completed and transferred out 88,000 units Ending work in process inventory 17,900 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. Direct Materials Units Percent Complete EUP Total 2. Beginning inventory is 30% complete as to direct materials costs. Ending inventory is 75% complete as to direct materials costs. Direct Materials Units Percent EUP Complete Total 3. Beginning inventory is 70% complete as to direct materials costs. Ending inventory is 20% complete as to direct materials costs. Direct Materials Units Percent Complete EUP Total Prepare the department's equivalent units of production for direct materials for each of the three separate assumptions a, b, and using the FIFO method. Equivalent Units of Production (EUP)-FIFO Method 1. All direct materials are added to products when processing begins. Direct Materials Units Percent Added EUP Total 2. Beginning inventory is 30% complete as to direct materials costs. Ending inventory is 75% complete as to direct materials costs. Direct Materials Units Percent Added EUP Total 3. Beginning inventory is 70% complete as to direct materials costs. Ending inventory is 20% complete as to direct materials costs. Direct Materials Units Percent Added EUP Total