Required information

Use the following information for the Exercises below. $($Algo$)1$

$[$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

Units started and completed

Units completed and transferred out

Ending work in process inventory

$29,600$ units

$44,400$ units

$74,000$ units

$17,200$ units

Exercise $16-4($Algo$)$ Weighted average: Computing equivalent units LO P$1$

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

All direct materials are added to products when processing begins.

Beginning inventory is $40\%$ complete as to direct materials costs. Ending inventory is $70\%$

complete as to direct materials costs.

Beginning inventory is $60\%$ complete as to direct materials costs. Ending inventory is $20\%$

complete as to direct materials costs.