Required information The following information applies to the questions displayed below.) The production department in a process manufacturing system completed 74.000 units of product and transferred them to finished goods during a recent period of these units, 29,600 were in process at the beginning of the period. The other 44.400 units were started and completed during the period. At period-end, 17,200 units were in process. Prepare the department's equivalent units of production with respect to direct materials under each of the three separate assumptions using the FIFO method for process costing Equivalent Units of Production (EUP) FIFO Method 1. All direct materials are added to products when processing begins Units % Materials EUP-Materials 2. Beginning inventory is 40% complete as to materials and conversion costs. Ending Inventory is 70% complete as to materials and conversion costs. Tinite Materialen Mata Saved Required information 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 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. Units % Materials EUP-Materials Total EUP