The following information applies to the questions displayed below The production department in a process manufacturing system completed 88.000 units of product and transferred them to finished goods during a recent period. Of these units, 35,200 were in process at the beginning of the period. The other 52.800 units were started and completed during the period. At period-end. 17.900 units were in process 18 Prepare the department's equivalent units of production with respect to direct materials under each of three separate assumptions using the weighted-average method for process costing. Equivalent Units of Pr 1. All direct materials are added to products when processing begins Units Materials Total EUP nces 2. Beginning inventory is 30% complete as to materials and conversion costs. Ending inventory is 75% complete as to materials and conversion costs. Total EUF 3. Beginning inventory is 70% complete as to materials and 30% complete as to conversion costs. Ending inventory is 20% complete as to materials and 70% complete as Materials Total EUP