The first production department in a process manufacturing system reports the following unit data. Beginning work in process inventory Units started and completed 33,600 units 50,400 units Units completed and transferred out Ending work in process inventory 84,000 units 17,700 units Exercise 16-4 (Algo) Weighted average: Computing equivalent units LO P1 Q 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 Complete EUP