The production department in a process manufacturing system completed 82,000 units of product and transferred them to finished goods during a recent period. Of these units, 24,600 were in process at the beginning of the period. The other 57,400 units were started and completed during the period. At period-end, 16,100 units were in process.

Prepare the departments 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 Production (EUP)Weighted Average Method
1. All direct materials are added to products when processing begins.
	Units	% Materials	EUPMaterials
Total EUP
				2. Beginning inventory is 30% complete as to materials and conversion costs. Ending inventory is 70% complete as to materials and conversion costs.
	Units	% Materials	EUPMaterials
Total EUP
				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 to conversion costs.
	Units	% Materials	EUPMaterials
Total EUP