The first production department in a process manufacturing system reports the following unit data. Beginning work in process inventory Units started and completed 30,400 units 45,600 units Units completed and transferred out 76,000 units Ending work in process inventory 17,300 units Exercise 3-4 (Algo) 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. Total Units Direct Materials EUP Percent Complete 2. Beginning inventory is 30% complete as to direct materials costs. Ending inventory is 75% complete as to direct materials costs. Total Direct Materials Units Percent Complete EUP 3. Beginning inventory is 70% complete as to direct materials costs. Ending inventory is 20% complete as to direct materials costs. Total Direct Materials Units Percent Complete EUP