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

$\backslash$table$[[$Beginning work in process inventory,$30,400$ units$],[$Units started and completed,$45,600$ units$],[$Units completed and transferred out,$76,000$ units$],[$Ending work in process inventory,$17,300$ units$]]$

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