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Exercise 16-5A FIFO: Equivalent units computed LO C4 The production department in a process manufacturing system completed 80,000 units of product and transferred them to finished goods during a recent period. Of these units, 24,000 were in process at the beginning of the period. The other 56,000 units were started and completed during the period. At period end, 16,000 units were in process Prepare the department's equivalent units of production with respect to direct materials under each of the three separate assumptions using the FIFO method for process costing. Equivalent Units of Production (EUP)-FIFO Method 1. All direct materials are added to products when processing begins Units %Materials EUP-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 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 EUP-Mater Total EUP Hints References eBook & Resources Hint#1