(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 33,600 units Units started and completed 50,400 units Units completed and transferred out 84,000 units Ending work in process inventory 17,700 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 30% completo as to direct materials costs. Ending inventory is 80% complete as to direct materials costs. Direct Materials Units Percent EUP Complete Total Units WITO MOLTOS Percent EUP Complete Total 2. Beginning inventory is 30% complete as to direct materials costs. Ending inventory is 80% complete as to direct materials costs. Direct Materials Units Percent Complete EUP Total 5 3. Beginning inventory is 60% completo as to direct materials costs. Ending inventory is 30% complete as to direct materials costs. Direct Materials Units Percent Complete EUP Total