The production department in a process manufacturing system completed 84,000 units of product and transferred them to finished goods during a recent period. Of these units, 25,200 were in process at the beginning of the period. The other 58,800 units were started and completed during the period. At period-end, 16,200 units were in process Exercise 3-4 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 % Materials Materials oods completed nding work in process 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 Materials Goods completed nding work in process Total EUP 3. Beginning inventory is 60% complete as to materials and 40% complete as to conversion costs. Ending inventory is 30% complete as to materials and 60% complete as to conversion costs Units % Materials Materials Total EUP