The first production department in a process manufacturing system reports the following unit data. Prepare the department's equivalent units of production for direct materials for each of the three separate assumptions using the FiFO method. 2. Beginning inventory is a0\% complete as to direct materials cests. Ending inventory is 70% complete an to direct materiais costs. Required information 2. Beginning inventory is aow complete as to direct materials cests. Ending inventery is 70% compiete as fe direct materials costs. 3. Deginning inventory is coth complete as to direct materiats coste. Ending inventery is 30%. complets at to direct materials cests