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

Beginning work in process inventory	26,400	units
Units started and completed	61,600	units
Units completed and transferred out	88,000	units
Ending work in process inventory	16,400	units

1. 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.

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