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The first production department in a process manufacturing system reports the following unit data. Beginning work in process inventory Units started and completed Units completed

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The first production department in a process manufacturing system reports the following unit data. Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory 24,000 units 56,000 units 80,000 units 16,000 units Exercise 3-4 (Static) Weighted average: Computing equivalent units LO P1 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. Equivalent Units of Production (EUP) Weighted Average Method 1. All direct materials are added to products when processing begins. Direct Materials Units Percent EUP Complete Total 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. Equivalent Units of Production (EUP)Weighted Average Method 1. All direct materials are added to products when processing begins. Direct Materials Units Percent EUP Complete Total 1. All direct materials are added to products when processing begi Units Beginning work in process Completed and transferred out irect materials costs. Ending work in process inventory Total units to account for Beginning work in process Completed and transferred out Ending work in process inventory irect Total units to account for Units started this period Ur 2. Beginning inventory is 40% complete as to direct materials costs. Ending inventory is 75% complete as to direct materials costs. Direct Materials Units Percent Complete EUP Total 3. Beginning inventory is 60% complete as to direct materials costs. Ending inventory is 30% complete as to direct materials costs. Units Direct Materials Percent EUP Complete Total

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