The production department in a process manufacturing system completed 90,000 units of product and transferred them to finished goods during a recent period. Of these units, 27,000 were in process at the beginning of the period. The other 63,000 units were started and completed during the period. At period-end, 16,500 units were in process. 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. EUP- % Materials Materials Units Total EUP 2. Beginning inventory is 30% complete as to materials and conversion costs. Ending inventory is 75% complete as to materials and conversion costs. EUP %Materials Materials Units 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. EUP_ %Materials Materials Units Total EUP