The first production department in a process manufacturing system reports the following unit data.

Beginning work in process inventory34,400unitsUnits started and completed51,600unitsUnits completed and transferred out86,000unitsEnding work in process inventory17,800units

Prepare the production departments equivalent units of production for direct materials under each of the following three separate assumptions using the weighted average method for process costing.

2. Beginning inventory is 40% complete as to direct materials costs. Ending inventory is 70% complete as to direct materials costs. 3. Beginning inventory is 60% complete as to direct materials costs. Ending inventory is 30% complete as to direct materials costs