RSTN Company produces its product in two sequential processing departments. During October, the first process finished and transferred $150,000$ units of its product to the second process. Of these units, $30,000$ were in process at the beginning of the month and $120,000$ were started and completed during the month. At month$-$end, $20,000$ units were in process.

$1\mathrm{.}48$

points

Compute the number of equivalent units of production for direct materials for the first process for October under each of the following three separate assumptions using the FIFO method.

All direct materials are added to products when processing begins.

Beginning work in process inventory is $30\%$ complete for direct materials cost. Ending inventory is $80\%$ complete for direct materials cost.

Beginning work in process inventory is $60\%$ complete for direct materials cost. Ending inventory is $20\%$ complete for direct materials cost.

Beginning work in process inventory is $30\%$ complete for direct materials cost. Ending inventory is $80\%$ complete for direct materials cost.

$\backslash$table$[[,$Units,Direct Materials$],[,$Percent Added,EUP$],[,,,],[,,,],[,,,]]$