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 36,000 units 54,000 units 90,000 units Units completed and transferred out Ending work in process inventory 18,000 units Exercise 20-4 (Algo) Weighted average: Computing equivalent units LO P1 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. Igo) weighted average: Computing equivalent units LO P1 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 1. All direct materials are added to products when processing begins. Direct Materials Units Percent Complete EUP Total 2. Beginning inventory is 40% complete as to direct materials costs. Ending inventory is 80% complete as to direct materials costs. Direct Materials Units Percent Complete Total EUP 2. Beginning inventory is 40% complete as to direct materials costs. Ending inventory is 80% complete as to direct materials costs. Direct Materials Units Percent Complete EUP Total 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 Complete Total EUP