RSTN Company produces its product in two sequential processing departments. During October, the first process finished and trensferred 180,000 units of its product to the second process. Of these units, 35,500 were in process at the beginning of the month and 144,500 were started and completed during the month. At monthend, 28,500 units were in process. Compune 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 FFO method. 1. All direct materials are added to products when processing begins. 2. Beginning work in process inventory is 30% complete for direct moterials cost Ending inventory is 85% complete for direct materials cost 3. Beginning work in process inventory is 65% complete for direct materials cost. Ending inventory is 25% complete for direct materiais cost. 2. Beginning work in process imventory is 30% complete for direct muteruls cost. Ending imventory is 85% complete for direct materials cost. 2. Btginning work in process inventory is 65% complete for direct materials cose Ending imventory is 26% complete for direct materials cost