[The following information applies to the questions displayed below.) A production department in a process manufacturing system completed its work on 70,000 units of product and transferred them to the next department during a recent period. Of these units, 28,000 were in process at the beginning of the perlod. The other 42,000 units were started and completed during the period. At period-end, 17,000 units were in process. Prepare the production department's equivalent units of production for direct materials under each of three separate assumption 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 Units % Materials EUP Materials Total 2. Beginning inventory is 40% complete as to materials and conversion costs, Ending Inventory is 30% complete as to materials and conversion costs Units % Materials EUP Materials Total 3. Beginning inventory is 60% complete as to materials and 40% complete as to conversion costs