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

$24,600$ units

$57,400$ units

$82,000$ units

$16,100$ units

Exercise $20-4($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.