The first production department in a process manufacturing system reports the following unit data. Beginning work in process inventory Units started and completed 25,200 units 58,800 units Units completed and transferred out Ending work in process inventory 84,000 units 16,200 units Prepare the department's equivalent units of production for direct materials for each of the three separate assumptions using the FIFO 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 2. Beginning inventory is 40% complete as to direct materials costs. Ending Inventory is 75% complete as to direct materials costs. Total Direct Materials Units Percent Added EUP