Save & Exit Submit Check my work The first production department in a process manufacturing system reports the following unit data. Beginning work in process inventory Units started and completed 24,000 units 56,000 units Units completed and transferred out Ending work in process inventory 80,000 units 16,000 units repare the department's equivalent units of production for direct materials for each of the three separate assumptions using the FO method. Equivalent Units of Production (EUP)-FIFO Method 1. All direct materials are added to products when processing begins. Direct Materials Units Percent Added EUP Total