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 19,100 units Exercise 20-5A (Algo) FIFO: Computing equivalent units LO C2 Prepare the department's equivalent units of production for direct materials for each of the three separate assumptions using the FIFO method Equivalent Unito of Production (EUP-FIFO Method 1. All direct materials are added to products when processing begino Direct Materials Units Percent Added EUP THAI 2. Beginning inventory is 30% complete as to direct materials costs. Ending inventory is 70% complete as to direct materials costs. Direct Materials Units Percent Added EUP Total ces 3. Beginning inventory is 70% complete as to direct materials costs. Ending inventory is 20% complete as to direct materials costs. Direct Materials Units Percent Added EUP Total