Required information The following information applies to the questions displayed below The production department in a process manufacturing system completed 90,000 units of product and transferred them to finished goods during a recent period. Of these units, 36.000 were in process at the beginning of the period. The other 54,000 units were started and completed during the period. At period-end, 18.000 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 3 Answer is not complete. Equivalent Units of Production (EUP) Weighted Average Method 1. All direct materials are added to products when processing begins. % Materials 100% 100% Units 90,000 18,000 108,000 90.000 8.000 work in Total EUF 108.000 as to materials and conversion costs. Ending inventory is 2. Begining inventory is 40% complete 80% complete as to materials and conversion costs Units % Materials EUP -Materials 00.000 00,000 18.000 108.000 100% Goods completed Ending work in process Totsl EUF 80% 3. Beginning inventory is 70% 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