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, 32,800 were in process at the beginning of the period. The other 49,200 units were started and completed during the period. At period-end, 17,600 units were in process. Exercise 20-4 Weighted average: Computing equivalent units LO C2 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 Production (EUP)Weighted Average Method 1. All direct materials are added to products when processing begins. Units EUP- % Materials Materials Total EUP 2. Beginning inventory is 40% complete as to materials and conversion costs. Ending inventory is 75% complete as to materials and conversion costs. Units % Materials EUP- Materials 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 EUP- % Materials Materials Total EUP