(The following information applies to the questions displayed below.) The first production department in a process manufacturing system reports the following unit data. Beginning work in process inventory 31,200 units Units started and completed 46,800 units Units completed and transferred out 78,000 units Ending work in process inventory 17,400 units 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 2. Beginning inventory is 40% complete as to direct materials costs. Ending inventory is 80% complete as to direct materials costs. Direct Materials Units Percent EUP Complete 2. Beginning inventory is 40% complete as to direct materials costs. Ending inventory is 80% complete as to direct materials costs. Units Direct Materials Percent EUP Complete Total 3. Beginning inventory is 60% complete as to direct materials costs. Ending inventory is 30% complete as to direct materials costs. Direct Materials Units Percent EUP Complete Total