Required information (The following information applies to the questions displayed below.) The production department in a process manufacturing system completed 80,000 units of product and transferred them to finished goods during a recent period. Of these units, 32,000 were in process at the beginning of the period. The other 48,000 units were started and completed during the period. At period-end, 17,500 units were in process. Prepare the department's equivalent units of production with respect to 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 EUP 2. Beginning inventory is 30% complete as to materials and conversion costs. Ending inventory is 70% complete as to materials and conversion costs. EUP Units % Materials Materials Total EUP 3. Beginning inventory is 60% complete as to materials and 30% complete as to conversion costs. Ending Inventory is 20% complete as to materials and 70% complete as to conversion costs. EUP Units % Materials Materials Total EUP